2021 (11) TMI 889

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.... For the Respondent : Gaurav Mahajan 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"....

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.... has been adversely impacted as a result of the 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 he....

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....enue. (vi) The expression "necessary so to do for protecting 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 ....

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....he petitioners have an opportunity to file an objection under sub-Rule 5 of Rule 159 of 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....