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TMI Blog2021 (9) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... NTAN DAVE, AGP for the Respondent(s) No. 1,2,3,4 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) to quash and to set aside the action under section 83 taken by the respondent no.4; (b) Pending admission, hearing and final disposal of this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit-60, Surat - respondent No. 4. From the said remarks, it appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. It is needless to say that the powers under Section 83 of the GST Act with regard to provisional attachment could be exercised only during pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final relief was granted by the Coordinate Bench. 3. We have heard Dr. Poddar, the learned counsel appearing for the writ applicant and Mr. Chintan Dave, the learned AGP appearing for the State- respondents. 4. It is not in dispute that form GST DRC-07 order was passed on 16.03.2020 by which the authority has fixed the liability to the tune of Rs. 3,56,15,507/- only towards the penalty, to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of State tax or Union territory tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of State tax or Union territory tax and credit the amount so recovered to the account of the Government." 7. The plain r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83 of the Act. For the purpose of sub clause 3, the attachment is permissible even under the provisions of the Bombay Land Revenue Code. 8. In such circumstances referred to above, the impugned order of provisional attachment purported to have been passed under Section 83 of the Act could be said to be without jurisdiction. The same is hereby quashed and set aside. We leave it open to the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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