9911796707
TMI Blog2021 (9) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 and 74 of the CGST Act, 2017 was not available to the Department - HELD THAT:- In the present case no notice has been issued to the petitioner under Section 74 or any other Section. On advance notice, Mr. Anshuman Chopra, Senior Standing Counsel appears and accepts notice on behalf of the respondents and seeks time to file reply but accepts that the facts have been enumerated in the record. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veen Bindal, Advocate for the petitioners. AJAY TEWARI, J.(Oral) 1. By this writ petition the petitioner has challenged the order Annexure P-9 whereby respondent has only for name sake modified its order dated 16.7.2021 as per the judgment of this Court but in reality continued attachment of Cash Credit Limit Bank Account No. 02102790000782 in HDFC Bank, Yamuna Nagar. 2. The Brief facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST Act, 2017 was not available to the Department. 4. Learned Senior Counsel for the petitioner has relied upon the latest judgment of the Supreme Court in the matter of M/s Radha Krishan Industries vs. State of Himachal Pradesh and otheres reported as 2021-TIOL-179-SC-GST decided on 20th April, 2021, where, in similar circumstances the Supreme Court allowed the appeal of the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en that there were no pending proceedings against the appellant, the mere fact that proceedings under Section 74 had concluded against GM Powertech, would not satisfy the requirements of Section 83. Thus, the order of provisional attachment was ultra vires Section 83 of the Act." 5. In the present case also no notice has been issued to the petitioner under Section 74 or any other Section enumerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually been released and the petitioner has been asked to provide some other security is justified and legal. 8. In the circumstances, the conclusion is inescapable that the facts are covered by the judgment in the case of M/s Radha Krishan Industries (supra). 9. In view of the binding precedent of the Supreme Court of India, the petition is allowed and order of provisional assessment is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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