2023 (5) TMI 591

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....radhan, Mr. Pavit Singh, Mr. Vivek Chaurasia & Mr. Rahul Gaur, Advs. For the Respondents : Mr. Ravi Prakash, CGSC with Ms. Seema Singh, Ms. Usha Jamnal, Mr. Farman Ali & Mr. Astu Khandelwal, Advs. for R1 Mr. Harpreet Singh, Sr. SC (through VC) with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 13.0....

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....ssed for recovering any dues. 4. Section 83 (2) of the CGST Act reads as under: "83. Provisional attachment to protect revenue in certain cases [(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order i....