2019 (10) TMI 204

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....DVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) For The Respondent (s) : DS AFF.NOT FILED (N)(11) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this petition under article 226 of the Constitution of India, the petitioner has challenged the order dated 19.09.2019 issued by the second respondent provisionally attaching the bank account bearing No. 385305000096 of the peti....

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....itioner has filed the present petition challenging the said order of provisional attachment of bank account. 4. Ms. Vaibhavi Parikh, learned advocate for the petitioner invited the attention of the court to the provisions of section 83 of the CGST ACt/GST Act to submit that the same do not contemplate provisional attachment in respect of the proceedings under section 71(1) of the GGST Act. It w....

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....ile it is true that by order dated 27.09.2019, which was served upon ICICI Bank, Gandhidham on 30.09.2019, the provisional attachment towards bank account of the petitioner has been released. However, on a perusal of the order of provisional attachment of property made under section 83 of the Act, which is subject matter of challenge in the present petition, it emerges that the respondent has pass....

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....oceedings under section 71(1) of the said Act. 6.2 Under the circumstances, the impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law. It may be noted that attachment of bank account has serious civil consequences which not only affects the economic standing of the assessee but also mars his reputation. Under the circumstance....