Authority directed to complete proceedings so provisional attachment will have its own fate in wrongful ITC matter

Madhav Copper Limited Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that in the case of wrongful availment of input tax credit matter under GST the proceeding for adjudication is commenced as show case notice is issued. Hence, court directed authorities to complete the adjudication proceedings in time-bound manner and completion of the proceedings, provisional attachment will have its own fate. Facts- The petitioner company engaged in the business of copper and copper scrap faced certain serious allegations in respect of wrongful availment of Input Tax Credit in respect of F...