2024 (11) TMI 510

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr. Jatin Kumar Guar and Mr. Gurpreet Singh Gulati, Advocates. Ms. Arunima Dwivedi, CGSC with Ms. Pinky Pawar, Advocates for UOI JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 23.08.2022 passed under Section 83 of the Central Goods and Services Tax Act, 2017 ["CGST Act"], provisionally attaching....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en 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 submits that petitioners have not....