2020 (9) TMI 879

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....IPS may be pleased to admit and allow this Petition. (B) YOUR LORDSHIPS may kindly be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction and thereby be pleased to quash and set aside the order of provisional attachment of the stock of goods valued at Rs. 1,26,00,000 dated 30.07.2019 passed by the Respondent No.2. (C) YOUR LORDSHIPS may kindly be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction and thereby be pleased to quash and set aside the order of provisional attachment of the Petitioner's Current account bearing A/c No. 655305600366 maintained with ICICI Bank, Nirmala Convent Road Branch, Rajkot dated 30.07.2019 passed by the passed by the Res....

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....t tax credit of a supplier. 2. Referring to the order dated 30.07.2019 of provisional attachment of property under section 83 of the CGST Act as well as the order of provisional attachment of stock of the petitioner, it was submitted that the same have been passed in relation to the proceedings launched under section 71(1) of the said Acts. Referring to the provisions of section 83 of the CGST Act, it was pointed out that the same can be invoked during the pendency of proceedings under sections 62, 63, 64, 67, 73 or 74 of the said Act, however, there is no power vested in the respondents to invoke the provisions of section 83 in the proceedings launched under section 71(1) of the said Act. It was submitted that, t....