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2022 (7) TMI 1228 - HC - GSTTime Limitation - Tenability of the blocking order which was triggered by the respondents/revenue via the impugned communication - HELD THAT:- The blocking order does not comply with the jurisdictional prerequisites which are embedded in Section 83 of the 2017 Act. The argument advanced by Mr Prakash that the period provided in Section 83 of the Act i.e., one year, will expire only on 01.08.2022 is also flawed, for the reasons given:- (i) Firstly, the impugned communication is not issued under Section 83 of the 2017 Act. (ii) Secondly, there are, concededly, no proceedings pending against the petitioner under the provisions referred under Section 83 of the 2017 Act, as it stood at the relevant point in time (i.e., Sections 62, 63, 64, 67, 73 74 of the 2017 Act.) (iii) Thirdly, the order passed by the Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER], will not extend the time frame provided under Section 83 of the 2017 Act. (iv) Lastly, Mr Prakash seeks to place reliance on, the timeframe provided therein, which is, one year, would have perhaps expired in the first week of June 2022. As indicated above, this part need not detain us, as the impugned communication and action is otherwise unsustainable in law. The impugned communication is, thus, quashed - the writ petition is disposed off.
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