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LAKSHMAN SARAF vs. THE SENIOR INTELLIGENCE OFFICER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Pranit Bag

Rita Mukherjee

Ghanshyam Jha

Res. Counsel

Sayak Ranjan Ganguly

Srijani Ghosh

Indrani Majumdar

Petitioner / Applicant	LAKSHMAN SARAF
Respondent	THE SENIOR INTELLIGENCE OFFICER & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 8, 2024
Order No.	WPA 12270 of 2024
Citation	2024(7) TAXREPLY 10235
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Section 83

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Rule 159

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ORDER
JUDGMENT RAJA BASU CHOWDHURY, J: 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging seven provisional orders of attachment issued under Section 83 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the “said Act”). These orders include, three several orders dated 3rd February, 2023, two orders dated 10th February, 2023 and two several orders dated 9th February, 2024. 3. Mr. Bag, learned advocate, representing the petitioner by drawing attention of this Court to the said provisional orders of attachment, dated 3rd February, 2023 and 10th February, 2023 submits that the aforesaid orders of attachment though, could have been issued by invoking the provisions of the said Act, however, in terms of the provisions contained in Section 83 of the said Act, the same could not have continued beyond a period of one year from the date of issue of such order as th....