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TMI Blog2024 (5) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... rt for effective direction on the revenue authorities to actually lift the provisional attachment. In face of the statutory provision being unequivocally clear, the revenue authorities when called upon by this Court, take a stand as has been noted in the present facts. Thus, the provisional attachment orders are actually lifted only upon the revenue authorities being questioned about the illegality of their action, by this Court. Once the statutory law admits of no doubt and the revenue authorities do offer correction to the error committed by them upon being pointed out by this Court, it is found that such litigation whenever it arises to be wholly avoidable - petition disposed off. - Hon'ble Saumitra Dayal Singh And Hon'ble Dona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s below : F. No. DGGI/INT/INTL/226/2023/249(SIL) Date: 01.05.2024 DIN- 202405 DNN 40000 611136. To, The Branch Manager, YES Bank, Ground Floor Basement, 3380, Christian Colony, D. B. Gupta Road, Karol Bagh, New Delhi-110005 Sub: Provisional attachment of property under section 83 of CGST Act, 2017-m/r Please refer to DRC-22 dated 16-02-2023 (CBIC-DIN:: 202302DNN40000278282) issued by this office. As per said DRC-22 (copy enclosed herewith for ready reference), the bank account no. 069363300003066 belonging to M/s RD Enterprises, 5131/2, Krishna Nagar, Delhi-05 bearing GSTIN: 07ABRFM0225B1ZM, PANABRFM0225B, was attached provisionally. 2. Now, in this connection, your kind attention is invited toward Section 83(2) of CGST Act 2017; which is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue authorities being questioned about the illegality of their action, by this Court. 9. Such a course is wholly undesirable. Once the statutory law admits of no doubt and the revenue authorities do offer correction to the error committed by them upon being pointed out by this Court, we find such litigation whenever it arises to be wholly avoidable. 10. Without reaching any further conclusion as to the intent and purpose of the individual revenue officers in committing such errors, we dispose of the writ petition with the following directions : (i) Let a copy of this order be communicated to the Central Board of Indirect Taxes and Customs for taking corrective and necessary action. (ii) Since the provisions of the Act and the litiga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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