Failure to pass fresh Provisional attachment order- HC imposes cost of ₹ 5 Lakh on GST Authorities

Amazonite Steel Pvt. Ltd Vs. UOI (Calcutta High Court)

Counsel on behalf of the GST Department submitted that the non issue of the fresh orders within time was an error on the part of the authorities. She further submitted that since the investigation with regard to the entire transactions that involved several companies was in progress, the authorities may have inadvertently failed to issue the fresh orders of provisional attachment within time.

Upon hearing both parties on the second issue, it is obvious that the au

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