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TMI Blog2022 (1) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... - SUPREME COURT] has dealt with this issue in detail and has approved the decision taken by Gujarat High Court in case of VALERIUS INDUSTRIES VERSUS UNION OF INDIA [ 2019 (9) TMI 618 - GUJARAT HIGH COURT] . It is held by the Hon ble Supreme Court that the power to order a provisional attachment is entrusted during pendency of the proceedings under any of the specified provisions under Sections 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TION (ST.) NO.15785 OF 2021 - - - Dated:- 10-1-2022 - R. D. DHANUKA S. M. MODAK, JJ. Ms. Anjali Jha Manish a/w Priyadarshi Manish and Ms. Deepa Premachandran for the Petitioner. Mr. Dhananjay B. Deshmukh a/w Mr. Sham Walve for Respondent Nos.1 and 2. Ms. Sangeeta Yadav for Respondent Nos.3 and 4. (Through Video Conference) P.C. :- Rule. 2. Mr. Dhananjay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner was informed by its banker, i.e. M/s Canara Bank, Mumbai-400 004 that the bank account of the Petitioner had been freezed by a letter issued by Assistant Commissioner, Office of the Commissioner, Goods and Services Tax, GST Bhavan, Faridabad, Haryana. 6. The GST registration of the Petitioner has been cancelled suo-moto by the GST, Mumbai Commissionerate since 14 December 2020. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en today. The statement is accepted. 9. Mr. Deshmukh, learned Counsel appearing for Respondent Nos. 1 and 2 could not dispute that the provisional attachment was effected by Respondent Nos.1 and 2 on 11 October 2019 under Section 83(2) of the said Act. 10. The Hon ble Supreme Court in case of Radha Krishan Industries (supra) has dealt with this issue in detail and has approved the decision t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 74. The principles laid down in the case of Radha Krishan Industries (supra) apply to the facts of this court. We are respectfully bound by the said judgement. 11. In our view the provisional attachment levied by the Respondents on 11 October 2019 under Section 83(2) of the said Act ceased to have effect on expiry of one year. We, therefore, pass the following order. : Order : (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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