2021 (9) TMI 612

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....er. 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') is under challenge in this writ petition. ....

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....er 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 conferred by Section 67(2) of the Act and, there....

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....iated 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 entity whose bank account is attached would not clothe ....