Second provisional attachment order under GST quashed as passed after expiry of first order

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...