2023 (8) TMI 778

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..... HONOURABLE MR. JUSTICE BIREN VAISHNAV and HONOURABLE MR. JUSTICE DEVAN M. DESAI MR ASHUTOSH S DAVE(8865) for the Petitioner(s) No. 1 MR JYOTINDRASINH J VALA(10975) for the Petitioner(s) No. 1 for the Respondent(s) No. 1,2 ORDER ( PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV ) 1. Heard Mr. Ashutosh Dave, learned advocate for the petitioner. 2. Challenge in this petition is to communication dated 10.7.2023 in form DRC-22. This is a communication addressed by the Principal Commissioner, Central Goods and Services Tax, Rajkot to the Branch Manager, Bank of Baroda, Tagore Marg, Rajkot. By the aforesaid communication it is the stand of the respondent Principal Commissioner that since proceedings have been lodge .....

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..... iod of time. Various orders have been passed over a period of time condemning the action on the part of the department in provisionally attaching the cash credit account in exercise of powers under Section 83 of the Act. 4. To our shock and surprise, the settled position of law appears to have been very conveniently over-looked by the Principal Commissioner, CGST, Surat by observing in paragraphs 13, 13.1 and 14 respectively, as under: 13. The taxpayer has placed reliance on the judgement in the case of M/s, Formative Tex Fab Versus State of Gujarat, wherein the Hon'ble Gujarat High Court held that cash credit account cannot be attached provisionally by virtue of power under Section 83 of the act. I observe that in the said .....

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..... s in seeking to enforce tax liabilities by provisionally attaching cash credit account. 6. Issue notice to the respondent/s, returnable on 17.8.2023. 7. Till the returnable date, there shall be ad-interim relief in terms of para 9(B). 8. Direct Service, today, is permitted. __________________________________________________________________________________ CORRIGENDUM ORDER HONOURABLE MR. JUSTICE BIREN VAISHNAV And HONOURABLE MR. JUSTICE DEVAN M. DESAI M/S ANJANI COTTON INDUSTRIES Versus PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX MR ASHUTOSH S DAVE(8865) FOR THE PETITIONER(S) NO. 1 MR JYOTINDRASINH J VALA(10975) FOR THE PETITIONER(S) NO. 1 DS AFF.NOT FILED (N) FOR THE RESPONDENT(S) .....

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