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2022 (6) TMI 93 - HC - GSTProvisional attachment - blocking of Input Tax Credit (ITC) - Revenue sought extension of time period for investigation which this Court has allowed of eight weeks - HELD THAT:- It is noticed that this was in the back drop that the hearing in relation to the provisional attachment had already been completed on 27/08/2021 in wake of pending investigation, the order was not being passed and this Court had needed to issue the directions - As not disputed, the personal presence of opponent was not procured because of his moving to the Apex Court for anticipatory bail and his having been protected for a particular period. Thereafter till his date of arrest, though it was feasible for the officers to get his presence secured, as the State has today not pressed the prayer made in para-11.1, this Court is not desirous to go into this aspect any further. Now, no longer that grievance continuous in wake of order of the Coordinate Bench dated 04/05/2022. Moreover, as fairly admitted, this is a pre SCN stage in post search period and hence, unlimited period also would not be warranted. The State has volunteered that this inquiry/investigation should be over in three months’ period but to be on safer side, we would grant four months’ period to the State to complete the present exercise, so that it may not have to once again approach for extension. Application disposed off.
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