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TMI Blog2020 (9) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... ndency of the proceedings instituted under Section 71(1) of the Act. In fact, there cannot be any proceedings, which could be instituted under Section 71 of the Act - In such circumstances, the impugned order of attachment under Section 83 of the Act is hereby quashed and set aside. It is needless to clarify that the Appeal preferred by the writ-applicant against the final order of assessment shall be decided in accordance with law by the Appellate Authority - Application disposed off. - R/Special Civil Application No. 17673 of 2019 - - - Dated:- 11-3-2020 - Mr. Justice J.B. Pardiwala And Mr. Justice Bhargav D. Karia For the Petitioner(s) : Mr. Apurva N Mehta, Vijay H Patel For the Respondent(s) : Mr Soaham Joshi, Agp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thereby be pleased to stay the operation and implementation of the orders of provisional attachment dated 30.07.2019 passed by the Respondent No. 2 and action of blockage of input tax credit vide communication dated 20.07.2019 by the Respondent No.3. (F) Ex-parte ad interim relief in terms of para 9 (E) may kindly be granted; (G) Such other and further reliefs as may be deemed fit in the facts and circumstances of the case may kindly be granted. 2. A co-ordinate bench of this Court while issuing notice, passed the following order dated 10.10.2019: 1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Mr. Apurva Mehta and Mr. Vijay Patel, learned advocates for the petitioner submitted that in this case, the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterim relief, the respondents are directed to forthwith release the attachment of the bank account of the petitioner bearing No. 655305600366 maintained with the ICICI Bank, Rajkot made vide order dated 20.07.2019 and unblock the credit of the petitioner of ₹ 24,30,850/- available in the electronic credit ledger. 4.1 Direct service is permitted. 3. The learned counsel appearing for the writ applicant pointed out that by virtue of the adinterim relief granted, the attachment of the Bank account came to be lifted. 4. However, according to him, the attachment over the goods continued to operate by virtue of the impugned order passed under Section 83 of the Act. 5. The short point falling for our consideration is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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