2024 (8) TMI 454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Petitioner Through: Mr. Anurag Rajput, Mr. Sahil Puri, Mr. Sahib Rajput, Mr. Sukhjeet Puri, Ms. Priya Rathore, Mr. Dhruv Bhardwaj, and Ms. Vidsha Madan, Advocates. For the Respondent Through: Mr. Harpreet Singh, SSC, Ms Suhani Mathur, Mr. Jatin Kumar Gaur, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order passed under Section 83 of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(1) of the CGST Act and in the present case, the impugned order was not passed by the Commissioner. Thus, the impugned order is without jurisdiction. Additionally, he contends that the impugned order was passed without any reason to believe that such an order is necessary to protect the interest of the Government revenue, which is a necessary pre-condition for passing an order under Section 83 (1)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1) of the CGST Act, that only the Commissioner has the power to pass an order of provisional attachment under Section 83 (1) of the CGST Act. Thus, the petitioner's contention to the aforesaid effect is merited. 7. The term 'Commissioner' is defined under Sub-section (24) of Section 2 of the CGST Act as under: 2. Definitions. - *** *** *** (24) ― "Commissioner" ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise of power of the Principal Chief Commissioner. 10. The impugned order has been passed the Principal Additional Director General of Goods and Services Tax Intelligence. Thus, the petitioner's contention that the impugned order has not been passed by the Commissioner is unmerited. 11. Insofar as the reasons to believe that an order provisionally attaching the petitioner's bank account is n....