2023 (9) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Yadav, Learned Counsel For Central Government Appearing For Respondent No. 5. ORDER:   (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Ms. Y.Siri Reddy, learned counsel for the petitioner; Mr. Dominic Fernandes, learned counsel for respondents No. 1 and 2; Ms. B.L. Prasuna, learned counsel for respondent No. 3; Mr. Parsa Ananth Nageswara Rao, learned Government Pleader for respondent No. 4; and Mr. B. Mukherjee, learned counsel representing Ms. B. Kavitha Yadav, learned counsel for Central Government appearing for respondent No. 5. 2. By filing this petition under Article 226 of the Constitution of India petitioner has assailed the provisional attachment orders dated 15.07.2022 passed by respondent No. 1 under Section 83 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner submits that the situation which has evolved in the present case is squarely covered by the decision of the Supreme Court in Radha Krishan Industries v. State of Himachal Pradesh 2021 (48) G.S.T.L. 113 (S.C). 9. Mr. Dominic Fernandes, learned counsel for respondents No.1 and 2 submits that the provisional attachments carried out under Section 83(1) of the CGST Act were fully justified in the circumstances which prevailed at that point of time. However, in view of the subsequent development, court may consider passing appropriate order. 10. Submissions made have been considered. 11. We find from the materials on record that after the orders of attachment, order-in-original dated 15.12.2022 came to be passed against which petitioner h....