Section 74 of the CGST Act, 2017 — Time period for completing investigations –— The applicant sought directions to quash and set aside Provisional Attachment Orders; direction to quash an order passed by the respondent no.2 blocking Input Tax Credit. The court without going into merit of the case, issued directions to both applicant and department. The State approached the Court, where it had alleged non cooperation on part of original petitioner and sought time for completing the investigations. The court observed that the personal presence of opponent was not procured because of his moving to the Apex Court for anticipatory bail and his having been protected for a particular period. It was not an attempt on part of the Court to curtail statutory time period required for inquiry/investigation, however, as civil rights were seriously jeopardized, the Court needed to restrict the time period.

Held that:- The Hon’ble High Court directed the State  to complete this inquiry/investigation in four months’ period.