9911796707
TMI Blog2024 (8) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Rules, 2017 - HELD THAT:- It is clear from the plain language of Section 83 (1) of the CGST Act, that only the Commissioner has the power to pass an order of provisional attachment under Section 83 (1) of the CGST Act. Thus, the petitioner s contention to the aforesaid effect is merited - The impugned order has been passed the Principal Additional Director General of Goods and Services Tax Int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) in FORM GST DRC-22 (hereafter the impugned order) whereby the bank account No.50200064085295 maintained by the petitioner with HDFC Bank Limited, A-38, Anand Vihar, Delhi was directed to be provisionally attached. 2. The petitioner is also aggrieved by the blocking of Electronic Credit Ledger (ECL) to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under Section 83 (1) of the CGST Act. 5. Section 83 of the CGST Act is set out below: 83. Provisional attachment to protect revenue in certain cases. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x and includes the Principal Commissioner of central tax appointed under section 3 and the Commissioner of integrated tax appointed under the Integrated Goods and Services Tax Act; 8. Section 3 of the CGST Act specifies the classes of the officers for the purpose of the CGST Act and clause (d) of Section 3 of the CGST Act specifically mentions the Commissioners of Central Tax or Additional Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concerned, Mr Harpreet Singh submits that the same is available on file and it would be provided to the petitioner, if necessary. 12. In these circumstances, we consider it apposite to dispose of the petition by directing the Commissioner to decide the petitioner s objections as expeditiously as possible and, in any event, within three weeks from date. 13. The petition is disposed of in the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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