Prohibitory order u/s 67(7) GST Act cannot be Permitted to Continue Indefinitely: Calcutta High Court

The Calcutta High Court ruled that a prohibitory order issued under Section 67(7) of the GST Act cannot be allowed to continue indefinitely. The court emphasized the need for timely action by the authorities to avoid prolonged restrictions on the taxpayer's rights. The decision reflects the principle that legal provisions must be applied within reasonable timeframes to prevent unjust hardship to the affected parties and ensure the fair administration of tax laws.