2019 (10) TMI 666

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....238) And ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh and Mr. Parimalsinh B. Parmar, learned advocates for the petitioner invited the attention of the court to the impugned order of provisional attachment of property under section 83 of the State Goods an....

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....he CGST Act, issued by the respondent whereby, goods worth Rs. 85,73,002/- as well as the Shed of the petitioner have been attached, to submit that section 79 of the CGST Act, relates to recovery of tax which can be made provided there is only assessed liability. It was submitted that, without any assessed liability, the respondent has resorted to attachment of the goods of the petitioner under se....