Delay in issuing SCN cannot justify continuation of provisional attachment for several years

Nitesh Jain Mangal Chand Vs Senior Intelligence Officer (Madras High Court) Facts: Nitesh Jain Mangal Chand (“the Petitioner”) was engaged in the business of manufacturing aluminium frames, UPVC windows/shutters and similar goods. An inspection carried on at business premises of the Petitioner dated January 24, 2019, for alleged bill trading in violation of the provisions of the CGST Act. Subsequently, on the same day the seizure was effected on various documents and electronic devices under mahazar and it was alleged that the total evasion of tax committed by the Petitioner is said to be ...