RR India Pvt. Ltd Vs Union of India
Date: February 17, 2020
Subject Matter
The period of 7 days prescribed in Rule 159(5) of the CGST Rules for moving the objections to the provisional attachment is merely directory and not mandatory
Summary
The grievance of the petitioner is that the respondents, in pursuance of the search operation , at various places of the petitioner, under Section 67(2) of the CGST Act, proceeded to issue provisional attachment orders under Section 83 of the CGST Ac…
1. The petitioner has preferred the present writ petition to seek the following reliefs:- “a) quash and set aside the impugned orders dated 6.2 .2020, 2.12.2019 & 3.12.2019; b) declare Rule 159(5) of the Rules to the extent it specifies the time period of seven days as ultra-vires of the provisions of Section 83(1) of the Act; c) Issue a Writ ofMandamus or any other Wri…