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2021 (9) TMI 377
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....r the Petitioner(s) No. 1 MR CHINTAN DAVE, AGP for the Respondent(s) No. 1,2,3,4 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(a) to quash and to set aside the action under section 83 taken by the respondent no.4; (b) ....
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....ate has placed on record a copy of the remarks by the Assistant Commissioner of State Tax, Unit-60, Surat - respondent No. 4. From the said remarks, it appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. It is needless to say that the powers under Sectio....
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....pplication could be said to have been allowed on the very same date. In other words, it could be said that the final relief was granted by the Coordinate Bench. 3. We have heard Dr. Poddar, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State- respondents. 4. It is not in dispute that form GST DRC-07 order was passed on 16.03.2020....
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....Act. Section 79(3) reads thus: "(3) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of State tax or Union territory tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear....