Pashupati Properties Estate Private Limited Vs Commissioner, Central Tax
Date: March 8, 2022
Subject Matter
Every provisional attachment order ceases to have effect after the expiry of a period of one year
Summary
Admittedly, after the issuance of the impugned letter dated 07 th December, 2020, no fresh attachment order in Form GST DRC-22 has been issued. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after…
1. Present writ petition has been filed challenging the letter dated 07 December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers of the Petitioner to provisionally attach immovable property No.6, The Greens, Rajokari, Delhi-110038 in the name of the Petitioner. Petitioner also seeks directions to the Respondent to release/de-freeze the immovable…