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TMI Blog2021 (3) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... ed off. - R/Special Civil Application No. 17642 of 2019 - - - Dated:- 5-3-2021 - Honourable Mr. Justice J.B.Pardiwala And Honourable Mr. Justice Ilesh J. Vora For the Petitioner(s) : Ms Vaibhavi K Parikh For the Respondent(s) : Government Pleader 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 has prayed for the following reliefs: (a) quash and set aside the impugned orders dated 18.09.19 and 21.09.19 provisionally attaching the bank account, stock and plot in question as well as the impugned notice dated 21.09.19 annexed at Annexure A , Annexure B and Annexure C . (b) direct the respondents not t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the court to the impugned order of provisional attachment of property under section 83 of the State Goods and Services Tax/Central Goods and Services Tax Act, 2017 to point out that the same do not refer to the proceedings which have been launched against the petitioner. 2. Referring to the provisions of section 83 of the CGST Act, it was pointed out that the same can be invoked during the pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the said Act, however, in the present case, the impugned order of provisional attachment is totally silent as regards the section under which the proceedings have been launched. It was submitted that, therefore, the attachment of the bank account of the petitioner by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd secondly, an order of provisional attachment of the bank account under Section 83 of the Act. So far as the bank account is concerned, the same was ordered to be defreezed or released by way of the ad-interim order passed by a Coordinate Bench of this Court referred to above. 5 We are now left with the order of provisional attachment so far as the immovable property is concerned. We need not adjudicate this writ application on merits in the wake of two developments: First, the impugned order of provisional attachment of the immovable property has outlived its statutory life, and secondly, it is brought to our notice that the final assessment proceedings have also been concluded. 6 In view of the aforesaid, we need not adjudicate th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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