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ADHUNIK CORPORATION LIMITED AND OTHERS vs. SUPERINTENDENT, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Anil Kumar Dugar
Rajarshi Chatterjee
Res. Counsel
Somnath Ganguly
Sukalpa Basu
Sabnam Basu

Petitioner / Applicant

ADHUNIK CORPORATION LIMITED AND OTHERS
Respondent SUPERINTENDENT, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 17, 2021
Order No.

M.A.T 1233 of 2021 With I.A. CAN 1 of 2021

Citation

2021(12) TAXREPLY 5963
Original Order
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ORDER

This appeal by the assessee is directed against an order dated 4th October, 2021 passed by the Learned Single Bench in W.P.A. No.13009 of 2021. The appellants / writ petitioners had challenged the order of provisional attachment passed by the respondent authorities dated 20th January, 2021 in exercise of their power under Section 83 Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”). The appellants had filed the writ petition after nearly seven months from the date of which the order of provisional attachment was passed but their case was that they sought for lifting the order of attachment but the authorities did not consider the same. Therefore, they had approached the learned Writ Court. The appellants have prayed for appropriate interim orders to protect their business activities. The learned Single Bench was not inclined to grant any interim protection and directed affidavit-in-opposition be filed by the respondents. Aggrieved by su....

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