2023 (8) TMI 972

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....And W.M.P.Nos. 8204 And 8205 of 2022 - -<br>GST<br>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.G.Krishna Kumar For the Respondents (R1 & R2) : Mr.V.Sundareswaran Senior Panel Counsel ORDER The petitioner has challenged the impugned attachment of Bank Account dated 15.03.2022 bearing reference DIN No.20220359XP000000F56D under Section 83 of the Central Goods and Services Tax Act (....

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....ers conferred under Section 83 of the Act, I A.S.MEENALOCHANI, Commissioner of GST and Central Excise, Salem, hereby provisionally attach the aforesaid bank account with effect from 27.03.2022. No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same PAN without the prior permission of this Department." 2. The respondents in thei....

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....Nagar Branch, Bangalore. C/A.No.61271008960 27.03.2022 4 Shri Achin Aggarwal, MD of M/s.Prime Gold International Limited Standard Chartered Bank, Raheja Towers, MG Road, Bangalore. A/C.No.45611347017 27.03.2022 HDFC Bank, Koromangla Main Branch, Bangalore. A/C.No.531930018067 27.03.2022 15. As per the provisions of Section 83 of the CGST Act, 2017 read with Rule 159 (1) of the CGS....

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....ng the pendency of any proceedings under Section 62 or section 63 or section 64 or section 67 or section 73 or section 74, 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 in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may ....