2020 (8) TMI 329

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kamath and Smt. Veena J Kamath, Advocates)   Respondents (By Sri. Jeevan J. Neeralgi, Advocate for R1   ORDER In the instant petition, the petitioners have sought for the following reliefs: a. Set aside the impugned provisional attachment of bank account bearing No.8102000065256 of the 1st Petitioner maintained with the 2nd Respondent vide order bearing No. DGGI.F.No.Va/12/2018-19/B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rit in the nature of a Writ of Mandamus; Or in the alternative d. Declare that the order of provisional attachment of bank account bearing No.8102000065256 and 81040000539463 of the 1st and 2nd petitioner respectively maintained with 2nd Respondent vide order bearing No.DGGI.F.No.Va/12/2018-19/BZU dated 28.05.2019 passed by the 1st respondent under Section 83 of CGST Act as per Annexure-A has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2019 under Section 83 of Central Goods and Service Tax Act, 2017 (for short 'CGST Act'), whereas the present petition is presented on 22.06.2020.   3. It is further stated that provisional attachment of Bank Account of the petitioners under Section 83 of CGST Act, 2017 vide Annexure-A has come into force with effect from 28.05.2019 and it would be in vogue till 27.05.2020 i.e. for a period o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f provisional attachment of Bank Account of the petitioners under Section 83 of the CGST Act, is existing in the eye of law as on this day or not? Section 83 of GST Act reads as under: "83 Provisional attachment to protect revenue in certain cases.-(1) Where during the prendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commiss....