M/s REEVAN CREATION v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s REEVAN CREATION
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 21039 of 2023 dated 09.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 67, 83 & 130
Decision : In favour of assessee
Provisional attachment & seizure release – Petitioner seeking release of seized gold, silver, cash seized during search under Section 67(2) and defreezing of provisionally attached bank accounts – Search conducted on petitioner business premises revealed significant tax evasion – Provisional bank attachment ordered one day after search, goods seized during proceedings – Petitioner made multiple representations for release after statutory time limits expired, receiving no response – Respondents admitted no fresh attachment order passed & section 130 notice issued after 2 years citing investigation delays & tax evasion – No fresh attachment order issued after one-year limit under Section 83(2) – No seizure notice issued within six months under Section 67(7) nor extension sought -Provisional attachment lapses mandatorily after one year without renewal and seized goods returnable after six months absent notice/extension – Multiple statutory violations established – Officer inaction despite awareness of time limits constitutes dereliction – Held: Goods/cash released – Bank accounts defreezed within 10 days – Chief Commissioner to inquire into officer lapses aiding petitioner – Petitioner to cooperate with investigation.
Represented By:
Counsel for the Petitioner: Ashva Legal Advisors LLP, Avinash Poddar, Anchal A Poddar
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