2026 (7) TMI 982

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....on'ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner : Ms. Vipula DS For the R1 and R2 : Ms. Pooja Jain Junior Standing Counsel ORDER An order of provisional attachment of the petitioner's bank account under Section 83 of the CGST Act, 2017 is challenged in this writ petition. 2. Ms. Pooja Jain, learned Junior Standing Counsel, accepts notice on behalf of respondents 1 ....

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.... the petitioner to file an objection in relation to the attachment in Form GST DRC - 22A. If filed, she also points out that the commissioner is empowered to release the property from attachment by an order in Form GST DRC - 23. 5. Section 83 reads as under: "Section 83. Provisional attachment to protect revenue in certain cases.- [(1) Where, after the initiation of any proceeding unde....

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....rmation of an opinion by the commissioner that it is necessary to make a provisional attachment of a property belonging to the taxable person or a person specified in sub-section 1(A) of Section 122 for the purpose of protecting the interest of Government revenue. 6. In the case at hand, the issuance of the provisional attachment order was preceded by summons under Section 70. Section 70 falls ....