2022 (2) TMI 242

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....a Nasikwala a/w. Mr. Sujit Mashal i/b. Nasikwala Law Office for Respondent No.4.   (Through Video Conference) P.C. :- 1. Matter is placed on board for reporting compliance of the Order dated 17th November 2021 passed by the Division Bench of this Court in this Writ Petition, thereby directing the Additional Commissioner to decide the Show Cause Notice in accordance with law and upon ....

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....nt to the said Show Cause Notice, the provisional attachment Order dated 21st September 2021 issued by the Respondent No.2 under Section 83 of the Central Goods and Services Act, 2017 would seize to have effect automatically from the date of passing of such Order. In support of this submission, learned counsel for the Petitioner invited our attention to the Judgment of this Court delivered on 10th....

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....this Court held that the Order of provisional attachment must come to an end. 4. Per contra, Mr.Jetly, learned Senior Counsel for Respondents would submit that the reliefs sought by the Petitioner at this stage, are not sought in the Petition and thus the reliefs relating to provisional attachment cannot be granted. 5. Perusal of prayer Clause (a) of the Petition clearly indicates that, the ....

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....etitioner.   8. In our view, the Petitioner is thus entitled to seek the consequential reliefs, in view of the said assessment Order having been passed by the learned Additional Commissioner pursuant to the said Show Cause Notice. 9. The Hon'ble Supreme Court in the case of Radha Krishan Industries (supra) has held that, once the final Order of assessment is passed, provisional attachme....