M/S Pacifica (INDIA) Projects Private Limited vs. The Commissioner Of Central Tax

Facts

M/s Pacifica (India) Projects Private Limited (Petitioner) filed a writ petition challenging a provisional attachment order (Form No. DRC-22 dated 27-02-2023) issued by the Commissioner of Central Tax, Ranga Reddy GST Commissionerate (Respondent No. 1) to the District Collector and Magistrate and Sub-Registrar, attaching the Petitioner's immovable property. The Petitioner contended that the attachment order was void, illegal, arbitrary, and violative of constitutional provisions and principles of natural justice. The Petitioner also sought to amend their prayer to include a subsequent speaking order dated 19-04-2023 and a revised attachment order.

Held

The Court held that the provisional attachment order dated 27-02-2023 had automatically lapsed by efflux of time, as more than one year had passed since its issuance. Consequently, the Court found that there was nothing left to adjudicate in the writ petition. The Court dismissed the writ petition on this ground, stating that the matter had become infructuous. The Court also noted that miscellaneous petitions pending in the case would stand closed.

Key Issues

1. Whether the provisional attachment order dated 27-02-2023, issued under the GST law, has lapsed by efflux of time, rendering the writ petition infructuous? Petitioner's Contention: The Petitioner argued that the attachment order was illegal and arbitrary. They sought to challenge the initial order and a subsequent speaking order, implying the attachment remained in force and was being contested. The Petitioner sought to amend their prayer to include challenges to the later order. Respondents' Contention: The respondents did not explicitly record their arguments regarding the lapse of the attachment order. However, their involvement in the proceedings and the issuance of the attachment order implies a stance that the attachment was valid when issued.