2019 (11) TMI 765

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.....   RESPONDENTS (BY SHRI VIKRAM HUILGOL, ADVOCATE R-1 )   JUDGMENT Heard the learned counsel appearing for the appellant and the learned counsel appearing for the first respondent. 2. The appellant filed the writ petition before the learned Single Judge challenging the communication dated 03rd April 2019 directing the provisional attachment of his Bank Account issued in exercise of the .....

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..... learned counsel appearing for the first respondent does not dispute that the entire amount due and payable, for which the provisional attachment under Section 83 of the CGST Act was issued has been paid by the appellant. 6. In view of the aforesaid factual position, the appeal must succeed and we pass the following order:- (i) The impugned communication dated 03rd April 2019 (Annexure-A to the .....

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