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2019 (10) TMI 92 - HC - GSTProvisional attachment order - proceedings under section 71(1) of the said Act - Inviting the attention to the provisions of section 83 of the GGST Act, it was submitted that the same does not contemplate provisional attachment in respect of proceedings under section 71(1) of the GGST Act. HELD THAT - Issue Notice returnable on 1st October, 2019.
Issues:
Provisional attachment under section 83 of the Gujarat Goods and Services Tax Act, 2017 in relation to proceedings under section 71(1) of the said Act. Analysis: The judgment delivered by the High Court of Gujarat pertained to the provisional attachment of a bank account under section 83 of the Gujarat Goods and Services Tax Act, 2017, concerning proceedings under section 71(1) of the same Act. The petitioner, represented by Mr. Tushar Hemani, Senior Advocate, challenged the provisional attachment dated 19.9.2019, contending that it lacked legal authority. The court was apprised that the provisional attachment was initiated in connection with proceedings under section 71(1) of the GGST Act, which, as per the petitioner's submission, was not within the purview of section 83 of the Act. Upon considering the arguments put forth by the petitioner's counsel, the court issued a notice returnable on 1st October, 2019. The court acknowledged the contention that the provisional attachment of the petitioner's bank account was allegedly unauthorized under the law, as section 83 of the GGST Act, the provision under which the attachment was made, was argued not to cover proceedings under section 71(1) of the Act. The court allowed for direct service on the same day the order was made, indicating a prompt consideration of the matter at hand. In summary, the judgment focused on the legality of the provisional attachment of the petitioner's bank account under section 83 of the GGST Act in relation to proceedings under section 71(1) of the Act. The court, after hearing the petitioner's arguments, decided to issue a notice returnable on a specified date to further deliberate on the matter, acknowledging the petitioner's contention that the attachment lacked legal authority as per the provisions of the Act.
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