2021 (8) TMI 776

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....st RESPONDENT: BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS RESPONDENTS/PETITIONER & 2ND RESPONDENT: BY ADVS. SRI.CYRIAC TOM SRI. M.P. SHAMEEM AHAMED SRI. P. VIJAYAKUMAR - ASG JUDGMENT Bechu Kurian Thomas, J. This intra court appeal is preferred by the 1st respondent in the writ petition, against the interim order dated 24.3.2021 passed by the learned Single Judge s....

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....in exercise of the powers under section 83 of the CGST Act. Subsequent to the orders of provisional attachment, appellant had directed restoration of the bank accounts to the writ petitioner as per Ext.P9 on condition of furnishing a bank guarantee equivalent to the credit balance available in that bank. By the order impugned in this appeal, the learned Single Judge stayed the direction to furnish....

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....no cause for any grievance by the appellant. 6. We notice that the impugned order was passed by the learned Single Judge on 24.3.2021. The provisional orders of attachment were issued on 15.7.2020. Having regard to the provisions of S.83(2), as brought to our notice by the learned counsel for the 1st respondent and the date of Ext.P6 order, apart from the decisions referred to by the learned Si....