2023 (10) TMI 857

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents : Mr. Vijay Joshi & Mr. Shubham Chaturvedi, Advs. for R1. Ms. Charu Sharma, Adv. for Mr. Aditya Singla, SSC. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 14.07.2020 (hereafter 'the impugned order') passed by the Assistant Commissioner (Anti Evasion, CGST, Belapur Commissionerate) provisionally attaching the petitioner's current bank ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents had once again issued an order on 08.08.2022 (being the third order) provisionally attaching the petitioner's bank accounts under Section 83 of the CGST Act. 3. In the aforesaid context, one of the questions that arises for the consideration is whether the respondents can, by issuing the repeated orders under Section 83(1) of the CGST Act, extend the provisional attachment of the ass....