Calcutta High Court (Appellete Side)
Ravid Multiventures Private Limited & ... vs Union Of India & Ors on 23 February, 2021
Author: Arindam Mukherjee
Bench: Arindam Mukherjee
63 IN THE HIGH COURT AT CALCUTTA
23.02.2021 CONSTITUTIONAL WRIT JURISDICTION
sb
Ct23 APPELLATE SIDE
WPA 1277 of 2021
Ravid Multiventures Private Limited & Ors.
Vs.
Union of India & Ors.
Ms. Gargi Goswami,
... For the petitioners.
Mr. Rivu Dutta
... For Union of India.
Mr. Somnath Ganguli,
Ms. Manasi Mukherjee,
Ms. Sabnam Basu,
Ms. Priyamvada Singh
... For the respondent no.4.
The petitioners have challenged two provisional attachment orders respectively dated 5th June, 2018 and 31st October, 2019, relying upon the provisions of section 83(2) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) and a judgment and order delivered by a learned Single Judge of this Court on 4th March, 2020. According to the petitioners the provisional attachment orders is valid for a period of one (1) year from the date of passing of the same in view of the provisions of section 83(2) of the CGST Act. Despite lapse of one (1) year period when the provisional attachment order had lapsed by efflux of time, the bank accounts of the petitioners remained attached. 2 The said judgment and order dated 4th March, 2020 as I am told is under challenge in an appeal filed by the respondent no.4. The said appeal is pending.
The respondent no.4 has produced a provisional order dated 29th October, 2020 which has been passed prior to expiry of the provisional attachment order dated 31st October, 2019 and is as such in subsistence till 28th October, 2021.
In the aforesaid facts and circumstances, this writ petition is adjourned till 7th April, 2021. The respondents may expedite the hearing and proceed with the adjudication of the matter during the pendency of the writ petition, but the provisional attachment orders dated 5th June, 2018, 31st October, 2019 and 29th October, 2020 and any subsequent extension thereto shall abide by the result of the instant writ petition, the result of which is also dependant upon the pending appeal.
(Arindam Mukherjee, J.)