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RAJA BASU CHOWDHURY
Lakshman Saraf – Appellant
Versus
Senior Intelligence Officer, Director General of GST Intelligence Kolkata Zonal Unit – Respondent
JUDGMENT :
Raja Basu Chowdhury, J.
1. Affidavit of service filed in Court today is taken on record.
2. The present writ petition has been filed, inter alia, challenging seven provisional orders of attachment issued under Section 83 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the “said Act”). These orders include, three several orders dated 3rd February, 2023, two orders dated 10th February, 2023 and two several orders dated 9th February, 2024.
3. Mr. Bag, learned advocate, representing the petitioner by drawing attention of this Court to the said provisional orders of attachment, dated 3rd February, 2023 and 10th February, 2023 submits that the aforesaid orders of attachment though, could have been issued by invoking the provisions of the said Act, however, in terms of the provisions contained in Section 83 of the said Act, the same could not have continued beyond a period of one year from the date of issue of such order as the same ceases to have effect after expiry of the period of one year from the date when such order was issued. According to him, admittedly, in this case, the above five orders of attachment which were issued on 3rd February, 2023 and
The necessity of the formation of opinion by the Commissioner, the live nexus to the purpose of protecting the interest of the government revenue, and the existence of tangible material before the Co....
, time can be extended for a further period of six month. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. An inj....
Provisional attachment orders under Section 83 of the CGST/KGST Act automatically cease to have effect after one year, with no scope for renewal or reissuance by tax authorities.
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