2026 (5) TMI 155

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....R-4. ORDER 1. Heard. 2. The prayer in the petition reads thus: "i. Issue a Writ of Certiorari or any other appropriate Writ, order or direction quashing the Impugned Attachment Orders in Form GST DRC-22 bearing DIN Nos. 20260251ZJ0000118679 and 20260251ZJ000000C1C5, both dated 03.02.2026 passed by Respondent No. 2 (Annexure P-1), along with all consequential actions taken pursuant accounts of the Petitioner which remain frozen pursuant to the provisional attachment orders dated 13.12.2024 (Annexure P-3); and/or" 3. It is not in dispute that the assessment is already over and the petitioner has suffered an order dated 28th December 2025 against which the petitioner is in the process of filing an appeal. 4. We are info....

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....s lapsed by operation of law or to renew the same would render the text of sub-section (2) of Section 83 otiose and accepting the reason assigned by the Gujarat High Court would permit the revenue to exercise a power which is not the statutory Intendment. We, therefore, see no reason to read Section 83 in a manner to confer any additional power over and above the draconian power conferred by sub-section (1) and upon lapse as ordained by sub-section (2). 31. Moving further, fresh issuance of a provisional attachment order premised on substantially the same grounds as the earlier one would be in disregard to the safeguard provided in sub-section (2). The age-old principle, that an act which cannot be done directly cannot be done indi....

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....ry of the assessed tax, penalty, interest, etc. This also provides opportunity to the assessee to challenge the same before the appropriate authority. Short-circuiting the procedure by pursuing a provisional attachment as a means to recover the tax due, as a natural consequence, would frustrate the intent and purpose of the statute." 8. It is not in dispute that the assessment against the petitioner is already over which led to the passing of the Order in Original. 9. As far as the impugned order of attachment is concerned, we can notice from the record that there is no change in circumstances as it is the respondent who failed to complete the proceedings within the period the first provisional attachment order dated 13th December 202....