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TMI Blog2022 (3) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to order provisional attachment of the property of the assessee including bank account where proceedings under Chapters XII, XIV and XV are pending and the commissioner is of the opinion that for the purpose of protecting the interest of government revenue it is necessary so to do. Sub-section (2) of Section 83 provides that every such provisional attachment shall cease to have effect after exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jai and Mr. Mohit Kumar Soni For Respondent(s) : Ms. Mahi Yadav through VC Order The petitioner's bank account was placed under provisional attachment by an order dated 03.12.2020 in exercise of powers under Section 83 of the Central Goods and Services Tax Act (for short 'CGST Act') by the respondents. Learned counsel for the petitioner pointed out that in terms of sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations in the nature of safeguards have been discussed at length in a recent judgment of the Supreme Court dated 20.04.2021 in Civil Appeal No.1155/2021- M/s Radha Krishan Industries Vs. State of Himachal Pradesh and Ors. Additionally we also find that the CBIC's circular dated 23.02.2021 has also clarified that every provisional attachment shall cease to have effect after expiry of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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