2023 (9) TMI 37

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....unsel Representing Ms. B. Kavitha 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 passe....

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.... petitioner has preferred appeal which is pending. 8. Learned counsel for the petitioner 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 o....

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....provisional attachment must cease to subsist. The appellant, having filed an appeal under Section 107, is required to comply with the provisions of sub-Section (6) of Section 107 while the recovery of the balance is deemed to be stayed under the provisions of sub-Section (7). As observed hereinabove and under Section 83, the order of provisional attachment may be passed during the pendency of any proceedings under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74. Therefore, once the final order of assessment is passed under Section 74 the order of provisional attachment must cease to subsist. Therefore, after the final order under Section 74 of the HPGST Act was passed on 18 February, 2021, the order of provi....