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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 ..... spondent(s) : Mr Soaham Joshi, Agp ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a registered partnership firm through one of its partners has prayed for the following reliefs : "(A) YOUR LORDSHIPS may be pleased to admit and allow this Petition. (B) YOUR LORDSHIPS may kindly be pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash and set aside the action of blocking of input tax credit of Rs. 24,30,850 vide communication dated 20.07.2019 by the Respondent No.3. (E) Pending admission, hearing and final disposal of the present Petition, Your Lordships may kindly be pleased to issue an appropriate writ, order or direction and thereby be pleased to stay the operation and implementation of the orders of provisional attach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act or Central Goods and Services Tax Act which empowers the respondent officers to block the input tax credit of a supplier. 2. Referring to the order dated 30.07.2019 of provisional attachment of property under section 83 of the CGST Act as well as the order of provisional attachment of stock of the petitioner, it was submitted that the same have been passed in relation to the proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions advanced by the learned counsel for the petitioner, issue Notice, returnable on 17th October 2019. By way of ad-interim 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 Rs. 24,30,850/- ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. There is no power vested in the authorities to invoke the provisions of Section 83 during the pendency of the proceedings instituted under Section 71(1) of the Act. 6. In fact, there cannot be any proceedings, which could be instituted under Section 71 of the Act. Section 71 of the Act talks about access to the business premises. 7. In such circumstances, the impugned order of attachment un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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