2021 (9) TMI 612

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..../w Mr. Hiten Mehta for the petitioner. Mr. J.B. Mishra a/w Ms. Sangeeta Yadav for Respondent ORDER P.C.: 1. An order of provisional attachment of property dated November 9, 2020, passed by the Assistant Commissioner (Anti-Evasion), CGST & C. Ex., Belapur Commissionerate, upon invocation of Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act')....

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....rs) in support of the contention that the order of provisional attachment is ultra vires Section 83 of the Act. 3. Affidavit-in-reply of the respondents dated August 4, 2021 is taken on record. Mr. Mishra, learned counsel appearing for the respondents has referred to para 4 of the reply affidavit to contend that the petitioner's premises were searched on December 3, 2020 in pursuance of power c....

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..... Germanium Trading Pvt. Ltd. had already been initiated prior to the order of provisional attachment dated November 9, 2020. Mr. Gandhi has argued and, in our opinion, rightly that the point sought to be raised by Mr. Mishra has clearly answered by the Supreme Court in paragraph 74 of the decision in Radha Krishan Industries (supra). Proceedings initiated against an entity different from the enti....