Case LawR/Special Civil Application No. 13559 of 2021
Formative Tex Fab Vs State of Gujarat
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- October 21, 2021
- Type:
- Writ Petition
- Members:
- SONIA GOKANI, HEMANT M. PRACHCHHAK
Subject
Provisional attachment order u/s 83 cannot continue beyond one year
Provisional Attachment
Summary
The short question raised before this Court in the petition, is continuation of the attachment beyond the period of one year in contravention of the provisions of Sub Section (2) of Section 83 of the CGST Act. It is not in dispute that the petition h…
Judgement
1. This writ petition is preferred under Article 226 of the Constitution of India seeking direction against respondent No.4 to release the provisional attachment of the property as under Section 83 of the Central Goods and Services Tax Act (hereinafter be referred to as the “ CGST Act ”) on the ground that continuing the attachment after completion of one year is violative and dehors t…