2021 (1) TMI 797

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..... onal attachment dated 23rd September 2020 passed in the Form GST DRC - 22 annexed at page : 51A of the writ application, is set aside - application disposed off. - R/SPECIAL CIVIL APPLICATION NO. 14059 of 2020 - - - Dated:- 18-1-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA MR.AVINASH PODDAR(9761) FOR THE PETITIONER MR CHINTAN DAVE, AGP FOR THE RESPONDENT 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 partnership firm through one of its partners, has prayed for the following reliefs: a) to declare the impugned order No.GSL/S.5(1)/S.83/B.14 dated 15.01.2018 issued by respon .....

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..... Dave, the learned A.G.P. appearing for the State respondent. 4 It appears that the liability to the tune of ₹ 1,67,74,868/ is sought to be fastened on the writ applicant towards tax under the provisions of the Act, 2017. The matter appears to be at the stage of Section 74 of the Act, 2017. The Assistant Commissioner of State Tax, Surat thought fit to pass two orders in Form GST DRC - 22. The first order dated 24 th July 2020 is with respect to the provisional attachment of the immovable properties under Section 83 of the Act and the second order passed in Form GST DRC - 22 dated 23rd September 2020 is with respect to the provisional attachment of the cash credit account of the writ applicant maintained with the Kotak Bank at Sura .....

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..... it ₹ 3,00,972.50 9 Axis Bank A/c 9150200087501 Current Account ₹ 13,855.06 5. Mr. Poddar, the learned counsel pointed out that the order of provisional attachment is specifically confined to the cash credit account only and not to the other accounts including the fixed deposits referred to above in the chart. He submits that as the PAN Card number is common, no sooner the authority concerned instructed the bank to provisionally attached the cash credit account, then the Bank, on its own, freezed all other accounts. His principal argument is that even otherwise, the cash credit account cannot be attached provisi .....

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