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2022 (10) TMI 674 - HC - GSTProvisional attachment order - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The record shows [something which has also been noted in order dated 29.08.2022] that notice in the writ petition was issued as far back as on 24.07.2020, despite which, counter-affidavit(s) have not been filed on behalf of the respondents, which includes the contesting respondents/revenue - the matter has been hanging fire without the respondents/revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty. Given the fact that the present attachment has continued beyond the timeframe prescribed under Section 83(2) of the CGST Act, we are inclined to direct that the same be lifted - Petition disposed off.
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