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TMI Blog2022 (2) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... nature referred to in Sub-Section 1 of Section 83 can continue. The principles laid down by the Hon ble Supreme Court in the case of Radha Krishan Industries applied to the facts of this case. Similar is the view taken by this Court in the case of FINE EXIME PRIVATE LIMITED VERSUS UNION OF INDIA, THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CX, MUMBAI EAST., THE COMMISSIONER OF CGST CENTRAL EXCISE (APPEALS II) MUMBAI [ 2021 (8) TMI 519 - BOMBAY HIGH COURT ] - thus, once assessment Order is passed pursuant to the said Show Cause Notice, the Order of provisional attachment cease to exist and comes to an end. It is accordingly declared that the said provisional attachment ceases to exist and come to an end. Petition disposed off. - WR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... September 2021 issued by the Respondent No.2 under Section 83 of the Central Goods and Services Act, 2017 would seize to have effect automatically from the date of passing of such Order. In support of this submission, learned counsel for the Petitioner invited our attention to the Judgment of this Court delivered on 10th August 2021 passed in Interim Application No. 1322 of 2021 in Writ Petition No. 2127 of 2021 in case of Fine Exime Private Limited Vs. Union of India Others and would submit that after adverting the Judgment of the Hon ble Supreme Court in the case of Radha Krishan Industries Vs. State of Himachal Pradesh Ors., reported in 2021 SCC OnLine SC 334 , this Court has held that, the final Order of assessment having bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is already passed pursuant to the said Show Cause Notice issued against the Petitioner. 8. In our view, the Petitioner is thus entitled to seek the consequential reliefs, in view of the said assessment Order having been passed by the learned Additional Commissioner pursuant to the said Show Cause Notice. 9. The Hon ble Supreme Court in the case of Radha Krishan Industries (supra) has held that, once the final Order of assessment is passed, provisional attachment must cease to subsist. This Court after adverting the said Judgment of the Hon ble Supreme Court in the case of Radha Krishan Industries (supra) has held that, once assessment Order is passed, no proceedings of nature referred to in Sub-Section 1 of Section 83 can continu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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