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2021 (11) TMI 335 - HC - GSTProvisional attachment order - no proceedings pending or initiated against petitioner - section 62, 62, 64, 67, 73 and 74 of CGST Act - provisional attachment of a cash credit limit account was otherwise impermissible or not - HELD THAT - List again on 14.02.2022 for consideration.
Issues:
1. Challenge to the order of provisional attachment dated 21.02.2021 regarding the cash credit account of the petitioner. Analysis: The learned counsel of the petitioner highlighted two main issues challenging the provisional attachment order. Firstly, it was argued that the provisional attachment was invalid as there were no pending or initiated proceedings against the petitioner under specific sections of the Central Goods and Services Tax Act, 2017. Reference was made to the judgment in M/s Radha Krishan Industries versus State of Himachal Pradesh, emphasizing the necessity of pending proceedings under relevant sections for a valid provisional attachment under Section 83 of the Act. Secondly, it was contended that even if the first argument failed, the provisional attachment of a cash credit limit account was impermissible. This argument was supported by citing a judgment of the Punjab and Haryana High Court in Bindal Smelting Pvt. Ltd. versus Addl. Dir. Gen., Directorate Gen. of GST Intelligence. The petitioner asserted that such attachment was not legally justified. The petitioner sought to establish that the attachment of the cash credit limit account was not in line with legal provisions and precedents. The Court acknowledged the arguments presented by the petitioner's counsel and decided to list the case for further consideration on 14.02.2022. The Court recognized the significance of the issues raised regarding the validity of the provisional attachment order concerning the petitioner's cash credit account. The decision to defer the judgment for future consideration indicates the complexity and importance of the legal arguments put forth by the petitioner, requiring a detailed examination before reaching a final conclusion.
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