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TMI Blog2021 (9) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... or 73 or 74 have yet been initiated against the petitioner - the issue is squarely covered by the decision in M/S. S.S. OFFSHORE PVT. LTD. VERSUS UNION OF INDIA ORS. [ 2021 (8) TMI 344 - BOMBAY HIGH COURT] . Whilst so deciding, the Division Bench had relied on the decision of the M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH ORS. [ 2021 (4) TMI 837 - SUPREME COURT] where it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IK, J. Mr. Anand A. Pande a/w Ms. Pooja Pande, for the petitioner. Mr. J.B. Mishra a/w Ms. Sangeeta Yadav, for the respondents No.1 2. P.C. : 1. An order dated 09/11/2020 passed by the Assistant Commissioner (Anti-Evasion), CGST C. Ex., Belapur Commissionerate, for provisional attachment of property under section 83 of the Central Goods and Services Tax Act, 2017, is under c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision dated July 08, 2021 in Writ Petition No. 2583 of 2021 (M/s. Jaychem Enterprise Pvt. Ltd. Vs. Additional Director General, Nagpur Zonal Unit and ors.) of the same Division Bench of this Court to contend that the petitioner ought to be relegated to the forum available under sub-rule (5) of Rule 159 of the relevant Rules, which provides an avenue to the party whose property is attached t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench had relied on the decision of the Supreme Court reported in 2021 SCC OnLine SC 334 (Radha Krishan Industries Vs. State of Himachal Pradesh and others). The order of provisional attachment under challenge is clearly in the teeth of the decision in Radha Krishan Industries (supra). 5. In such circumstances, the order of provisional attachment dated 09/11/2020 stands set aside with furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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