2022 (1) TMI 698

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....for Respondent Nos.1 and 2. Ms. Sangeeta Yadav for Respondent Nos.3 and 4.   (Through Video Conference) P.C. :-   Rule. 2. Mr. Dhananjay B. Deshmukh, learned Counsel appearing for Respondent Nos.1 and 2 waives service. Ms. Sangeeta Yadav, learned Counsel appearing for Respondent Nos.3 and 4 waives service. 3. By consent of the parties, the petition is taken up for final hearing and....

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....idabad, Haryana. 6. The GST registration of the Petitioner has been cancelled suo-moto by the GST, Mumbai Commissionerate since 14 December 2020. 7. Learned Counsel appearing for the Petitioner invited our attention to the said order of attachment and submits that the said provisional attachment expired on 10 October 2020 in view of the Section 83(2) of the Central Goods and Service Tax Act, 201....

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.... 10. The Hon'ble Supreme Court in case of Radha Krishan Industries (supra) has dealt with this issue in detail and has approved the decision taken by Gujarat High Court in case of Valerius Industries Vs. Union of India 2019 (30) GSTL 15 (Gujrat). It is held by the Hon'ble Supreme Court that the power to order a provisional attachment is entrusted during pendency of the proceedings under any of the....