2023 (8) TMI 778

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....by the Principal Commissioner, Central Goods and Services Tax, Rajkot to the Branch Manager, Bank of Baroda, Tagore Marg, Rajkot. By the aforesaid communication it is the stand of the respondent - Principal Commissioner that since proceedings have been lodged against the petitioner under Section 83 of the CGST Act, the current account of the petitioner being account No.03610533336143 is provisionally attached. 3. Mr. Dave, learned counsel for the petitioner would submit that by virtue of the attachment of the account, apart from debit transfers all accounts are debit freezed. He would submit that it is not the current account but in fact the cash credit account which is provisionally attached. He would support this submission by showing us....

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....ment in the case of M/s, Formative Tex Fab Versus State of Gujarat, wherein the Hon'ble Gujarat High Court held that cash credit account cannot be attached provisionally by virtue of power under Section 83 of the act. I observe that in the said case the FORM DRC 22 was issued by the Assistant Commissioner and not by the Pr. Commissioner/ Commissioner as required by Section 83 and the cash credit account was specifically attached. 13.1. In the instant case, however, the provisional attachment is done by the Pr. Commissioner and the cash credit account is not specifically attached but the account used for suspected transactions is provisionally attached. And all accounts based on same PAN are required to be attached as per FORM DRC, 22....