2023 (9) TMI 788

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..... to pass such order - order not issued by the Commissioner, but by an officer of a lower rank - HELD THAT:- In terms of Section 83 of the CGST Act, no order of provisional attachment could be issued by any officer other than the Commissioner, and third, that the conditions as stipulated under Section 83 of the CGST Act, that is, if the Commissioner is satisfied, that it is necessary in the interes .....

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..... : Mr. Anurag Ojha, SSC with Mr. Deepak Somani, Adv. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under:- (a) issue a writ of Mandamus or any other appropriate writ or order, directing the Respondent to set aside his Order dated 27.04.2022 and defreeze the Petitioner's Bandhan Bank Account No. 10190000129251 at the earliest and 2. The pe .....

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..... r is not reflected in the impugned attachment order. 3. Mr. Ojha, learned counsel who appears for the Revenue on advance notice states, at the outset, that a communication is being issued to the concerned bank to clarify that the order is no longer operative. He also states that the officers of the GST Department have been sensitised on the nature of such an order and their jurisdiction to issu .....

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