2024 (3) TMI 894

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upta, Ms. Sukanya Singh and Mr. Sandeep Hirvadekar, Advocates. For the Respondents: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr. Jatin Kumar Guar and Mr. Gurpreet Singh Gulati, Advocates. JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 24.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 ["CGST Act"], prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r dated 13.12.2023 has been passed once again provisionally attaching the cash credit accounts under Section 83(1) of the CGST Act. 5. Learned counsel for the petitioners submits that repeated attachment of cash credit accounts in exercise of power under Section 83 of the CGST Act is in breach of the provisions of Section 83(2) and such exercise could not have been undertaken. He further submit....