9911796707
TMI Blog2023 (9) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the order-in-original has also been passed under Section 74 of the CGST Act - that being the position, there are no justification in continuing with the impugned orders of attachment. The impugned orders of attachment dated 15.07.2022 passed by respondent No. 1 are hereby set aside - Petition allowed. - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Ms. Y. Siri Reddy, learned counsel For the Respondent : Mr. Dominic Fernandes, Learned Counsel For Respondents No. 1 And 2; Ms. B.L. Prasuna, Learned Counsel For Respondent No. 3; Mr. Parsa Ananth Nageswara Rao, Learned Government Pleader For Respondent No. 4; And Mr. B. Mukherjee, Learned Counsel Representing Ms. B. Kavit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmeasuring 400 sq. yards located at, Sy. No.252, 256 257, Sanchapuri Colony, New Bowenpally, Secunderabad Document No. 415/2007 dt. 17.05.2007 Deed value 18,00,000/- (market value as on date is 3,20,00,000/-) 4. Notice in this case was issued on 13.09.2022. 5. Thereafter, respondents No.1 and 2 filed counter affidavit justifying the provisional attachment. 6. In response thereto, petitioner has filed rejoinder affidavit. 7. In the rejoinder affidavit, petitioner has placed on record order-in-original dated 15.12.2022 passed by respondent No. 2 and uploaded on 20.02.2023. Against the impugned order-in-original, petitioner has preferred appeal which is pending. 8. Learned counsel for the petitioner submits that the situation which has evolved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries (supra) held as follows: Clause (a) of sub-Section (6) provides that no appeal shall be filed without the payment in full, of such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted. In addition, under clause (b), ten per cent of the remaining amount of tax in dispute arising from the order has to be paid in relation to which the appeal has been filed. Upon the payment of the amount under sub-Section (6) the recovery proceedings for the balance are deemed to be stayed. Thus, in any event, the order of provisional attachment must cease to subsist. The appellant, having filed an appeal under Section 107, is required to comply with the provisions of sub-Section (6) of Section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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