2021 (11) TMI 889

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....n ORDER Heard Sri Shailendra Jaiswal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the Revenue. Challenge has been raised to the communication dated 1.2.2021 issued under Section 83 of the CGST Act, 2017 (hereinafter referred as the Act) read with Rule 159(1) of the CGST Rules, 2017 (hereinafter referred as the "Rules"). By the impugned communication dated 1.2....

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....he impugned communication though the interest of the revenue had not been prejudiced in any manner by the petitioner. He has relied on a decision of the Supreme Court in Civil Appeal No.1155 of 2021 (M/s Radha Krishan Industries Vs. State of Himanchal Pradesh and others) decided on 20.4.2021 wherein paragraph 72 (iv to vii) of the judgement it was held as under: "(iv) The power to order a provi....

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....g the government revenue implicates that the interests of the government revenue cannot be protected without ordering a provisional attachment; (vii) The 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." On the othe....

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....f the Rules. It has been admitted before us by Learned Counsel for the petitioners that the petitioners have not filed any objection against the impugned provisional attachment dated 22-7-2020. Therefore, the impugned orders cannot be said to suffer from any manifest error of law." To the same effect, reliance has been placed on an another decision of Punjab & Haryana High Court in Magna Wires Pv....