2020 (2) TMI 216

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....e Respondents. P.C. :- By this Petition the Petitioner has challenged the action of the Respondents in provisionally attaching the bank account of the Petitioner. 2. On 6 December 2019 the Deputy Commissioner, Central Goods and Service Tax (CGST) informed the Branch Manager where the Petitioner holds a bank account that in view of the proceedings filed against one Yusuf Fauzdar Shaikh, pr....

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....Counsel for the Petitioner relies upon the decision of this Court dated 17 January 2020 in Writ Petition No. 3145 of 2019 (Kaish Impex Pvt. Ltd. v/s. Union of India & Ors.) = 2020 (1) TMI 933 - BOMBAY HIGH COURT wherein this Court has observed thus :- "13. Primary defence of the Respondents is that even if section 62, 63, 64, 67, 73 and 74 mentioned in section 83 of the Act are not refera....

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....ections mentioned above are initiated. Section 83 does not provide for an automatic extension to any other taxable person from an inquiry specifically launched against a taxable person under these provisions. Section 83 read with section 159(2), and the form GST DRC-22 show that a proceeding has to be initiated against a specific taxable person, an opinion has to be formed that to protect the inte....

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.... revenue, but the same is within well-defined ambit. Only upon contingencies provided therein that the power under section 83 can be exercised. This power is to be used in only limited circumstances and it is not an omnibus power. 16. It is therefore not possible to accept the submission of the Respondents that even though specified proceedings have been launched against one taxable perso....