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TMI Blog2022 (9) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... n, CGSC with Mr. Adarsh Kumar Gupta & Mr. Keshav Mann, Advs. for R-1&2. Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur & Jatin Kumar Gaur, Advs. for R- 3 to 5. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. The following substantive reliefs have been sought by the petitioner in the writ petition: "a) To declare Rule 159 and sub rules (1) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one year is concerned, which is to enable the respondent/revenue to carry out investigation, that period is provided in Section 83 of the Act. 3.2. As is evident, more than two (2) years have passed since the provisional attachment was ordered of the subject bank account. Provisional attachment was ordered in the case on 14.08.2020. 4. On the previous date i.e., 18.08.2022, we had heard the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioners did avail the said remedy which resulted in an adverse order dated 28.09.2020 being passed qua them. 3.1. Therefore, in the instant writ petition, challenge has been laid to not only the order dated 14.08.2020, but also the order dated 28.09.2020. 4. Mr Tej Pal Singh Kang, who appears on behalf of the petitioners, says that apart from anything else, since one year has passed, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears on behalf of the respondent/revenue, fairly concedes that the provisional attachment order dated 14.08.2020, has not been renewed. 6. Therefore, it clearly emerges that the period of one year provided in Section 83 of the Act stands crossed. In these circumstances, the provisional attachment order cannot survive. 7. We are told by Mr Singh that investigations are about to conclude and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insofar as it seeks to continue the provisional attachment order is set aside. 9.3. The allegation on merits i.e., whether or not the petitioner is enabling other entities to avail input tax credit (ITC), although it does not carry out business, will possibly be adjudicated if and when a show-cause notice is issued. 10. We make it clear that nothing stated herein will impact either the investig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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