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GURU NANAK MOTOR HOUSE vs. UNION OF INDIA AND ORS.
(Bombay High Court)

Hon'ble Judges:

DIPANKAR DATTA
M. S. KARNIK
Pet. Counsel
Brijesh Pathak
Res. Counsel
Pradeep Jetly
J.b. Mishra
Maya Majumdar

Petitioner / Applicant

GURU NANAK MOTOR HOUSE
Respondent UNION OF INDIA AND ORS.
Court Bombay High Court
State

Maharashtra

Date Oct 8, 2021
Order No.

WRIT PETITION NO.3954 OF 2021

Citation

2021(10) TAXREPLY 4741
Original Order
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ORDER

1. The Joint Commissioner (Anti-Evasion) CGST & CX. Belapur passed an order dated May 8, 2019 of provisional attachment of the petitioner’s bank account in exercise of power conferred by section 83(1) of the Central Goods and Service Tax Act, 2017 (hereafter “the CGST Act” for short) read with Rule 159(1) of the Central Goods and Services Tax Rules, 2017 (hereafter “the CGST Rules” for short) considering that the proceedings initiated against the petitioner under section 67 of the CGST Act was pending. It is not in dispute that the period of one year from the date the attachment order was made under sub-section (1) of section 83 has expired. 2. It is urged by the petitioner in support of the relief claimed in this writ petition that by operation of law, the provisional attachment order ceases to exist. 3. Learned counsel for the petitioner submits that he does not press prayer clause (a) of the petition. He seeks relief to the extent of pray....

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