Section 83 of the CGST Act, 2017— Provisional Attachment – The petitioner engaged in the business of manufacturing of Extra Neutral Alcohol (ENA), Country Liquor, IMFL, DWGS, Carbon Dioxide, sanitizer and denatured spirit. The petitioner sought quashing of the Provisional Attachment Order dated 10.07.2020 passed under Section 83 of the Act, freezing all the bank accounts of the petitioner-Company and summons for conducting an inquiry / investigation issued under Section 70. The respondent on previous hearing on 16.07.2020 stated that objections to be filed by the petitioner under Rule 159(5) be positively decided within one week. The respondent submitted that the objections under Rule 159(5) have been filed on 18.07.2020 and the date of personal hearing is fixed for 22.07.2020. He prayed for time till 27.07.2020 for deciding the objections.
Held that:- The Hon’ble High Court disposed the petition with the directions to the respondent to positively decide on or before 27.07.2020 by passing a speaking order.—RSL Distilleries Pvt. Ltd. Vs. Union of India And Others [2020] 26 TAXLOK.COM 053 (P&H)