Heavy Steel Industry Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)
Karnataka High Court held that issuance of second provisional attachment order under section 83(1) of the Goods and Services Tax Act passed on the next day after expiry of maximum statutory period of one year is illegal, arbitrary and without jurisdiction. Accordingly, provisional attachment order quashed.
Facts- The present petition has been preferred by the petitioner. It is mainly contested that respondent No.1 passed a provisional attachment order against the petitioner under Section 83 of the KGST/CGST Act, 2017. The said provisional attachment order came to an end by expiry of period of one year at midnight on 20.02.2025. Subsequent to expiry of the first provisional attachment order dated 21.02.2024, which came to end at midnight on 20.02.2025, respondent No.1 proceeded to pass the impugned second provisional attachment order, the next day i.e., 21.02.2025, after expiry of the period of one year, which is illegal and not permissible in law.
Conclusion- Held that the first provisional attachment order dated 21.02.2024 having coming to an end and expired upon completion of one year at the midnight of 20.02.2025, the impugned provisional attachment order dated 21.02.2025 passed on the next day after expiry of the maximum statutory period of one year is illegal, arbitrary and without jurisdiction or authority of law in the light of the judgment of the Apex Court in the case of Kesari Nandan Mobile,’s and the same deserves to be quashed. Thus, I am of the considered opinion that the impugned provisional attachment order deserves to be quashed.
