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TMI Blog2024 (3) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... protected. Learned Counsel for the Petitioner has not contended that such material was not tangible material to form the opinion to attach the Petitioner s bank account nor such a case is made out in the application filed by the Petitioner for revocation of the provisional attachment. Thus, merely relying on the decision of the Supreme Court in M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH ORS. [ 2021 (4) TMI 837 - SUPREME COURT] , would not suffice, in the absence of material available for the Petitioner to confront the department against an action under Section 83 of the CGST Act. The Petitioner having failed to even make out a prima-facie case against the provisional attachment, it is difficult for us to be persuaded to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner had earlier approached this Court in the proceedings of Writ Petition No. 11326 of 2023 (Ashok Kumar Vishwakarma Vs. Union of India Ors.) assailing the provisional attachment, which came to be disposed of in terms of an order dated 4th October 2023 decided by a coordinate bench of this Court, of which one of us (Justice G. S. Kulkarni) was a member, whereby the Petitioner was permitted to take recourse to the provisions of Sub-Rule (5) of Rule 159 of the CGST Rules and approach the Commissioner praying for revocation of the provisional attachment of the Petitioner s bank account. In pursuance of such orders passed by the Division Bench, the Petitioner made an application dated 5th October 2023 in form GST DRC-22A to the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e materials, is absent from the Application. 5. On a query made to the Petitioner as to what is the contention that has been raised by the Petitioner in this regard, our attention is drawn by learned Counsel for the Petitioner to paragraph (j) of the Application filed by the Petitioner before the Commissioner praying for revocation of the attachment. The said contentions, as also the contentions of the Petitioner in paragraph (h), would be required to be noted, and read thus:- h) Applicant submits that power under Section 83 of the Act for provisional attachment should be exercised only if there is sufficient material on record to justify the satisfaction that the assessee is about to dispose of wholly or any part of his/her property with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be de attached. 6. In our opinion, clearly, the contentions as raised by the Petitioner would not be a sufficient ground to hold that whatever material is relied upon in support of such attachment, and which forms part of the pre-show cause notice, would stand dispelled, and is not relevant. 7. We find from the impugned order, and more particularly from paragraph Nos. 3 to 20, that there was substantial material for the Commissioner to form an opinion that the interest of the Revenue is required to be protected. Learned Counsel for the Petitioner has not contended that such material was not tangible material to form the opinion to attach the Petitioner s bank account nor such a case is made out in the application filed by the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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