2021 (10) TMI 633

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ement / Order / Decisions)<br>Dated:- 1-10-2021<br>WP(C) NO. 20945 OF 2021 - -<br>GST<br>HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS Petitioner: (Represented By Its Managing Director, Mr. Suresh Kumar. P.P) Respondent: None ORDER BECHU KURIAN THOMAS, J. Admit. 2. Adv. Sreelal N. Warriar takes notice on behalf of respondents 1 and 2. The learned Assistant Solicitor General of India....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to furnish a bank guarantee of Rs. 30 Crores in lieu of releasing the provisional attachment over the bank accounts. When the petitioner challenged the said order directing furnishing of bank guarantee, this Court, by Ext.P5 order, stayed the condition of furnishing a bank guarantee however, directed the petitioner to furnish by way of an affidavit an undertaking that it shall not alienate any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t and after elaborate consideration, laid down the manner and mode in which the powers are to be exercised. Condition No.4, 5, 6 and 7 are relevant and the same is extracted as below: (iv) The power of order a provisional attachment of the property of the taxable person including a bank account is draconian in nature and the conditions which are prescribed by the status for a valid exerci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... formation of an opinion by the Commissioner under Section 83(1) must be based on tangible material bearing on the necessity of ordering a provisional attachment for the purpose of protecting the interest of the government revenue; 8. On a reading of Exts. P9, P9(A) and P9(B) orders, I am prima facie satisfied that none of the stipulations specified in para 72 of the aforesaid judgment are evid....