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DEC AGROTECH PRIVATE LIMITED AND OTHERS vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Arijit Chakraborty
Prabir Bera
Rajnish Kalawatia
Res. Counsel
Somnath Ganguly
Sukalpa Seal
Priyanvada Singh

Petitioner / Applicant

DEC AGROTECH PRIVATE LIMITED AND OTHERS
Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 11, 2021
Order No.

W.P.A. 10018 of 2021

Citation

2021(8) TAXREPLY 4450
Original Order
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ORDER

In this matter, the petitioner has challenged the action of the respondent bank not allowing the petitioner to operate the account in question of the petitioner on the basis of an order of attachment dated 25th October, 2019 being Annexure P-2 to the writ petition passed by the Deputy Director, DGGI, Kolkata Zonal Unit under Section 83 of the CGST Act, 2017. The petitioner submits that the aforesaid attachment order under Section 83 of the CGST Act, 2017 has lost its force since the maximum period is one year of an order of attachment under Section 83 of the CGST Act, 2017. Mr. Ganguly, learned advocate appearing for the respondents CGST authority submits that his client has not further extended the tenure of the aforesaid attachment order dated 25th October, 2019. Considering the submission of the parties, this writ petition is disposed of by holding that the aforesaid attachment order dated 25th October, 2019 being Annexure P-2 to the writ petition has lost its force and a....

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