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GOPINATH P.
ALI K. S/O MUHAMMED – Appellant
Versus
ADDITIONAL DIRECTOR GENERAL, KOCHI – Respondent
JUDGMENT :
1. Petitioners are partners of a firm trading in the name and style of ‘SR Trades’ (hereinafter referred to as ‘the Firm’). The Firm is, primarily, in the business of purchase and sale of scrap. In the month of November 2020, there was a search conducted in the business premises of the petitioners under Section 67 of the CGST Act. The 1st petitioner was also arrested and detained on the allegation of fraudulent transactions, leading to the evasion of GST on a massive scale. The registration of the Firm under the CGST/SGST Acts was also cancelled. According to the petitioners, they were thus forced to close down their business in the year 2022. Ext.P1 show cause notice was issued to the petitioners on 04.05.2023, calling upon the petitioners to show cause regarding the following:
8.2 interest payabl
Provisional attachments under Section 83 of the CGST/SGST Acts cannot extend beyond one year, as specified in Section 83(2), and any fresh orders issued after this period are invalid.
Provisional attachment orders under Section 83 of the CGST Act cannot extend beyond one year as per the explicit language of the statute, requiring strict interpretation.
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.
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....
The Central Goods and Services Tax Act does not permit the renewal of provisional attachment orders beyond one year, maintaining strict adherence to legislative intent that prohibits such re-issuance....
, 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....
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