HC Quashes second Provisional attachment order which was passed 4 days after Quashing of First order
Case Law Details
Global Enterprises Vs Commissioner Central Goods and Service Tax (Delhi High Court)
A division bench of the Delhi High Court has quashed a provisional attachment order as the validity of the same is expired after one year.
The petitioner’s account was frozen for the first time via provisional attachment order dated 19.05.2020, which was, concededly, quashed by this Court via order dated 22.03.2021, passed in W.P.(C) 5344/2020. The appellant contended that immediately after the Court had quashed the earlier provisional attachment order on 22.03.2021, a fresh order was passed on 26.03.2021. It was also contended that the petitioner has preferred an appeal, against the order dated 08.09.2021, and deposited 10 per cent of the tax demanded by the respondent.
As per the assertions made in the rejoinder filed by the petitioner, the proceedings under Section 74 of the Central Goods and Services Tax Act, 2017 are no longer pending, as an adjudication order has been passed on 08.09.2021.
The division bench comprising Mr. Justice Rajiv Shakdher and Ms. Justice Poonam A. Bamba observed that the impugned order dated 26.03.2021, which has been issued, concededly, under Section 83 of the CGST Act, cannot remain efficacious, beyond the period of one year commencing from the date of the order.
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