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TMI Blog2021 (11) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment revenue. The impugned communication dated 1.2.2021 issued under Section 83 of the CGST Act, 2017 is set aside. The aforesaid bank account of the petitioner may be released from attachment, forthwith - Petition allowed. - Writ Tax No. - 959 of 2021 - - - Dated:- 18-11-2021 - Hon'ble Naheed Ara Moonis And Hon'ble Saumitra Dayal Singh For the Petitioner : Shailendra Jaiswal For the Respondent : Gaurav Mahajan ORDER Heard Sri Shailendra Jaiswal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the Revenue. Challenge has been raised to the communication dated 1.2.2021 issued under Section 83 of the CGST Act, 2017 (hereinafter referred as the Act) read with Rule 159(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower must be strictly fulfilled; (v) The exercise of the power for ordering a provisional attachment must be preceded by the formation of an opinion by the Commissioner that it is necessary so to do for the purpose of protecting the interest of the government revenue. Before ordering a provisional attachment the Commissioner must form an opinion on the basis of tangible material that the assessee is likely to defeat the demand, if any, and that therefore, it is necessary so to do for the purpose of protecting the interest of the government revenue. (vi) The expression necessary so to do for protecting the government revenue implicates that the interests of the government revenue cannot be protected without ordering a prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd Vs. Union of India reported in 2021(51) GSTL5 (P H) . Having heard the learned counsel for the parties and having perused the record, we find that the issue brought before us is squarely covered by the decision of the Supreme Court in M/s Radha Krishan Industries (Supra) . In view of the undisputed facts, no useful purpose would be served in keeping the petition pending or calling for a counter affidavit, at this stage. Applying the law laid down by the Supreme Court, the paragraph 72 (iv) to (vii) of M/s Radha Krishan Industries (Supra), the impugned communication dated 1.2.2021 issued under Section 83 of the CGST Act, 2017 is found to be wholly laconic and inadequate. Accordingly, the impugned communication dated 1.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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