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TMI Blog2020 (12) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Canara Bank is concerned, the same should not continue. This Court in many matters has taken the view that the cash credit account cannot be attached in exercise of the power under Section 83 of the GST Act. We take notice of the fact that there are two current accounts maintained with the Canara Bank and rest are the Fixed Deposits. We are not touching the Fixed Deposits for the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he notice issued by this Court vide order dated 07.10.2020, Mr. K.M.Antani, the learned AGP has appeared on behalf of the respondents. Mr. Antani would like to oppose this writ application by filing appropriate affidavit-in-reply. This matter was ordered to be notified today on top of the Board, so as to understand from Mr. Antani, the learned AGP that, if the department has passed an order of att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of challenge before this Court by filing the Special Civil Application No.11209 of 2020 and in that petition also, this Court has issued notice. Mr. Antani expressed his apprehension that ultimately if the writ applicant succeeds in the Special Civil Application No.11209 of 2020, then the Department would loose everything. 4. We may only say that so far as the provisional attach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 are ordered to be defreezed. The provisional attachment is ordered to be lifted. However, we keep this matter pending. To be heard along with Special Civil Application No.11209 of 2020. So far as the Fixed Deposits are concerned, the provisional attachment shall continue. 6. Post this matter along with the Special Civil Application No. 11209 of 2020 in the third week of January, 2021. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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