Case Law Details
Adhunik Corporation Limited Vs Superintendent, Directorate General of Goods (Calcutta High Court)
Introduction: Delve into the legal intricacies of the case between Adhunik Corporation Limited and the Superintendent under the CGST Act. This analysis examines the application of Section 83, provisional attachment, and the repercussions of concluded proceedings under Section 67.
Detailed Analysis: The dispute revolves around the order of provisional attachment dated January 20, 2021, under Section 83 of the CGST Act. The case outlines the authority’s power to attach property during ongoing proceedings under Section 62, Section 63, Section 64, Section 67, Section 73, or Section 74. The appellant contested the order, emphasizing the cessation of provisional attachment once Section 67 proceedings conclude.
Reference is made to the pivotal decision in Radha Krishan Industries vs. State of Himachal Pradesh, highlighting the stringent conditions for invoking Section 83. The analysis scrutinizes the principles established in the case and their application to the present scenario.
Conclusion: The Calcutta High Court, drawing from legal precedents, concludes that the provisional attachment loses effect when Section 67 proceedings conclude. Acknowledging the authority’s power to attach during ongoing proceedings, the judgment clarifies that such authority ceases once the specified proceedings are finalized. This case serves as a crucial precedent on the nuanced interpretation of Section 83 and the limitations on the exercise of provisional attachment powers.
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