2019 (2) TMI 1452

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....or The Respondent (s) : MR NIRZAR S DESAI (2117) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) Rule. Mr. Nirzar Desai, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondent. 2. By this petition under Article 226 of the Constitution of India, the petitioner seeks a direction to the respondent to release all the bank accounts of the petitioner, ....

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.... current accounts bearing No. 02950500013045, 02950200000772 maintained with the Bank of Baroda, Kapadwanj, accounts No. 917020026366404 and 917040037200382 maintained with the Axis Bank, Nadiad and accounts No. 50200024114832 and 50200033690085 maintained with HDFC Bank, Kapadwanj as well as accounts No. 02950600021450, 02950600021591, 02950600021899, 02950600022187, 02950300039429 and 0295030004....

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....um of Rs. 13,28,00,000/has been paid, either by way of reversal or otherwise. He, however, has submitted that as of now, the amount due and payable by the petitioner is Rs. 16.24 crores, out of which, on the day when the order under section 83 of the CGST Act was passed, the amount was Rs. 14.62 crores. 9. The impugned orders of provisional attachment have been made in exercise of powers under se....

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....oceedings under section 67, 73 or 74 of the Act. 11. Under section 83 of the CGST Act, the Commissioner is empowered to order provisional attachment for the purpose of protecting the interest of the Government revenue. In the facts of the present case, while a liability of Rs. 14.62 crores had been estimated at the time when the order under section 83 of the CGST Act came to be passed, the presen....