2019 (10) TMI 521

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....NMENT PLEADER/PP (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Mr. Apurva Mehta and Mr. Vijay Patel, learned advocates for the petitioner submitted that in this case, the respondents have blocked the tax credit of the petitioner vide order dated 20.07.2019. It was submitted that there is no provision under the State Goo....

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....) of the said Act. It was submitted that, therefore, the provisional attachment of the bank account as well as the stock of the petitioner is without authority of law. 3. It was pointed out that subsequently, the assessment order has been framed on 16.09.2019, to submit that once the assessment is framed, the attachment under section 83 of the CGST Act would no longer survive. 4. Having regard....