2021 (9) TMI 716

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....Senior Advocate with Mr. Naveen Bindal, Advocate for the petitioners. AJAY TEWARI, J.(Oral) 1. By this writ petition the petitioner has challenged the order Annexure P-9 whereby respondent has only for name sake modified its order dated 16.7.2021 as per the judgment of this Court but in reality continued attachment of Cash Credit Limit Bank Account No. 02102790000782 in HDFC Bank, Yamuna ....

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....der Sections 62, 63, 64, 67, 73 and 74 of the CGST Act, 2017 was not available to the Department. 4. Learned Senior Counsel for the petitioner has relied upon the latest judgment of the Supreme Court in the matter of M/s Radha Krishan Industries vs. State of Himachal Pradesh and otheres reported as 2021-TIOL-179-SC-GST decided on 20th April, 2021, where, in similar circumstances the Supreme Cou....

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....t necessarily be interpreted restrictively. Given that there were no pending proceedings against the appellant, the mere fact that proceedings under Section 74 had concluded against GM Powertech, would not satisfy the requirements of Section 83. Thus, the order of provisional attachment was ultra vires Section 83 of the Act." 5. In the present case also no notice has been issued to the petition....