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TMI Blog2022 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 2021, which has come into force w.e.f. 01.01.2022 - HELD THAT:- In the impugned order dated 19.05.2022, the respondent no.2 has not mentioned at all that when proceeding under Section 74 of CGST Act has been initiated against the petitioner. Thus, prima facie the impugned order appears to be an abuse of the power by the respondent no.2 and an attempt to over reach the judgment of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ni And Hon'ble Jayant Banerji JJ. For the Petitioner : Alok Saxena For the Respondent : A.S.G.I. ORDER 1. Heard learned counsel for the petitioner and Sri Sudarshan Singh, learned counsel for the respondent no.2. 2. Earlier Bank account of the petitioner was attached under Section 83 of CGST Act, 2017 by order dated 22.10.2021 passed by the respondent no.2, against which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to inform that M/s S.G. Industries (proprietor Sh. Varun Gupta) having principal place of business at B-19, Roop Nagar Industrial Area, Loni, Ghaziabad bearing registration number as 09ANFPG 1119E1ZH and PAN ANFPG1119E is a registered taxable person under the Act. Proceedings have been launched against the aforesaid person under section 67 and Section 74 of the said Act to determine the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to force w.e.f. 01.01.2022. Amended Section 83 of CGST, 2017 Act is reproduced below:- 83. Provisional attachment to protect revenue in certain cases. (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 15.06.2022, the respondents have not filed counter affidavit. 6. Under the circumstances, we grant three days and no more time to the respondents to file counter affidavit annexing therewith proof of pendency of proceedings under Sections 67 and 74 of CGST Act. 7. Put up as a fresh case on 08.07.2022 at 10:00 A.M. 8. On the next date fixed, the respondent no.2 shall also produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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