2019 (10) TMI 156

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....T PLEADER ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this petition, the petitioner seeks a direction to the respondent authorities to forthwith withdraw bank attachment made on the IDBI Bank Limited, Prahladnagar Branch, Ahmedabad and Current Account No.1024102000009874, release of godown/office and to unblock credit under section 83 of the Central Goods and Services Tax Act....

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....ct of proceedings launched against the petitioner under section 83 of the CGST Act. 4. Section 83 of the CGST Act provides for provisional attachment to protect revenue in certain cases and lays down that where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of p....

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.... circumstances, it appears that the exercise of powers under section 83 of the CGST Act, whereby the bank account of the petitioner has been attached is totally without any authority of law. 6. Insofar as blocking of the credit of Rs. 6,63,51,380/- available in the electronic credit ledger of the petitioner on 1.8.2019 by the respondent authorities by making computer entry is concerned, upon a q....