2019 (10) TMI 204

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..... h as the concerned officer was not authorized or empowered to provisionally attach the property of the petitioner under section 83 of the CGST Act in respect of the proceedings under section 71(1) of the said Act. The impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law - since the impugned order passed by the second respondent was totally without any authority of law, the petition is disposed of with costs of ₹ 10,000/-. - R/SPECIAL CIVIL APPLICATION NO. 16632 of 2019 - - - Dated:- 1-10-2019 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MS VAIBHAVI K PARIKH (3238) For The Respondent (s) : .....

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..... the attention of the court to the provisions of section 83 of the CGST ACt/GST Act to submit that the same do not contemplate provisional attachment in respect of the proceedings under section 71(1) of the GGST Act. It was submitted that, therefore, the action of the respondent in attaching the bank account of the respondent is without any authority of law. 5. On the other hand, Ms. Maithili Mehta, learned Assistant Government Pleader has placed on record a copy of communication dated 27.09.2019 issued by the respondent No. 2, addressed to the Branch Manager, ICICI Bank, Gandhidham Branch informing him to unfreeze the account of the petitioner which was attached on 19.09.2019. Such order is served upon the ICICI bank on 30. .....

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..... ct in respect of the proceedings under section 71(1) of the said Act. 6.2 Under the circumstances, the impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law. It may be noted that attachment of bank account has serious civil consequences which not only affects the economic standing of the assessee but also mars his reputation. Under the circumstances, the concerned authorities are required to be careful when they make any provisional attachment under section 83 of the CGST/GGST Act. In the present case, the second respondent appears to have mechanically resorted to the provisions of section 83 of the Act of provisionally attaching the bank account of the pe .....

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