Case Law Details
Formative Tex Fab Through Its Partner Ratan Kumar Saraf Vs State of Gujarat (Gujarat High Court)
HC held that continuing the attachment after completion of one year is violative of provisions of Section 83 of the CGST / GGST Act, 2017. HC held that State cannot insist on continuing with something which is impermissible under the law.
HC disposes petition with the word of caution to the GST Department that the statutory provision needs to be complied with very strictly and stringently. There must not be any requirement for the Taxpayers to approach this Court for compliance of the provisions of law. If there are statutory remedies available, they may take recourse to, however, the State cannot insist on continuing with something which is impermissible under the law.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. This writ petition is preferred under Article 226 of the Constitution of India seeking direction against respondent No.4 to release the provisional attachment of the property as under Section 83 of the Central Goods and Services Tax Act (hereinafter be referred to as the “CGST Act”) on the ground that continuing the attachment after completion of one year is violative and dehors the provisions of Section 83 of the CGST / GGST with the following prayers:-
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