2023 (12) TMI 161

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....he Citibank NA, Mumbai Branch, being Current Account No. 713915009 has been provisionally attached under the provisions of Section 83 of the Central Goods and Services Act, 2017 (for short "CGST Act") 2. The case of the petitioner is that the impugned provisional attachment is bad and illegal, as Section 83 would not confer any power on the authority to have successive attachments, as in the present case, initially an order dated 18 March, 2021 was issued provisionally attaching the bank account of the petitioner; thereafter, again on 25 March, 2022, an order of provisional attachment of the petitioner's bank account was issued and now the impugned attachment order dated 17 March, 2023 has been issued. The petitioner's contention is to t....

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.... seen that the petitioner had approached this Court on an earlier occasion assailing the provisional attachment dated 18 March, 2021 in proceedings of Writ Petition (L) No. 8555 of 2021. Such proceedings by consent of the parties were disposed of by an order dated 6 April, 2021. The relevant paragraphs of the said order reads thus: "4. Learned senior counsel appearing for the petitioner submits that petitioner would secure revenue's concern of Rs. 78.91 crores by depositing additional amount in attached/frozen bank accounts and the bank accounts to remain attached/frozen to the extent of Rs. 78.91 crores and petitioner may be allowed to operate the bank accounts over and above the amount of Rs. 78.91 crores over the concerns expres....