Provisional attachment ceases upon expiry of one year. The authorities have acted in a blatantly highhanded and illegal manner by keeping the provisional attachments in a state of continuance. The failure is nothing short of being an act of highhandedness. Such actions of authorities is an obloquy and reprehensible. The action is in violation of the right to carry on business under Article 19(1) & deprivation of property under Article 300A. The Revenue shall pay costs of Rs. 5 Lakh. (W. P. No. 18429 (W) of 2019, dt. 4/3/2020)
Amazonite Steel Pvt. Ltd v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org Corandum Impex Pvt. Ltd. v UOI (2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020(Cal) (HC) www.itatonline .org Cuprite Marketing Pvt. Ltd v UOI(2020) (36) G.S.T.L. 184; MANU/ WB/0593/2020 (Cal) (HC) www.itatonline .org
Central Goods and Services Tax Act, 2017.
S.83: Provisional Attachment u/s 83 of GST Act – Provisional attachment ceases upon expiry of one year- The action is in violation of the right to carry on business under Article 19(1) & deprivation of property under Article 300A. The Revenue shall pay costs of Rs. 5 Lakh. [ Art .19(1) ]