2021 (2) TMI 291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 8(A) be pleased to issue a writ of certiorari or any other writ or direction quashing and setting aside the attachment order passed by the respondent no.2 and be further pleased to direct the respondents to defreeze/ detach the Current Bank Account No.3785553187 of the petitioner with the Central Bank of India, Rajkot Main Branch form provisional attachment under section83 of the Central Goods and Services Tax At, 2017; (B) pending admission and final hearing of the petition, be pleased to direct the respondents to defreeze/ detach the Current Bank Account No.3785553187 of the petitioner with the Central Bank of India, Rajkot Main Branch from provisional attachment under Section 83 of the Central Goods and Services Tax Act,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for our consideration is whether the respondent no.2 could have invoked the Section83 of the Act, 2017 for the purpose of passing an order of provisional attachment or not? 5. We have heard Mr. Manan Paneri, the learned counsel appearing for the writ-applicant and Mr. Devang Vyas, the learned Additional Solicitor General of India appearing for the respondents. 6. Section83 of the Act, 2017 reads thus:- SECTION 83. Provisional attachment to protect revenue in certain cases. - (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is ne....