2023 (8) TMI 239

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....rough: Ms. Vibhooti Malhotra, Mr. Bhuvensh Satija & Mr. Udit Sharma, Advs. For the Respondents Through: Mr. Anurag Ojha, SSC with Mr. Gautam Barwal, Adv. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning a communication dated 25.03.2022 (hereafter 'the impugned communication'), issued by respondent no. 2 [Superintendent (Anti- Evasion) Group 1] to the Branch Mana....

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....e CGST Act') permitting respondent no. 2 to issue such a communication directing the Bank to freeze the bank account. He has referred to the provision of Section 83 of the CGST Act, which empowers the Commissioner to issue an order for provisional attachment of assets including bank accounts. However, an order of provisional attachment of assets under Section 83 of the CGST Act can be issued only ....

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....eing fully satisfied. No order under Section 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he is satisfied that it is necessary to pass such an order for protecting the interest of Revenue. 5. In the present case, respondent no. 2 has, by a letter addressed to the bank seeking information, also directed freezing the petitioner's bank....

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....ng the petitioner's bank account would cease to be operative since a period of one year has since elapsed. The said contention is premised on the basis that the impugned communication is an order, under Section 83 of the CGST Act, however, no such order was passed by the Commissioner. It is conceded that the order in Form DRC-22 has not been issued. The impugned communication has emanated from res....