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2023 (1) TMI 235 - HC - GSTProvisional attachment of goods - whether the provisional attachment has ceased as one year from the date of the order had elapsed? - HELD THAT:- There is no disputation or contestation that the provisional attachment is dated 04.11.2019 and one year therefrom elapsed on 04.11.2020. Therefore by operation of law i.e., sub-section (2) of Section 83 of C-GST Act, provisional attachment which has been assailed in the captioned writ petition has ceased to have effect. Therefore the impugned order which has been assailed has already perished by operation of Statute. This means that acceding to the prayer in captioned writ petition is only stating the obvious i.e., stating the obtaining legal consequence of operation of Statute. This position is reiterated and it is made clear that the impugned order has ceased to have effect on and from 04.11.2020 - Petition disposed off.
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