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2024 (9) TMI 894

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..... unt and OD Account of the petitioners have already been released vide order dated 23.08.2023, no further orders are required to be passed. Therefore, without going into the facts and merits of the matters, these petitions are disposed of and consequences of the impugned order shall follow as per the provisions of Section 83 of the Act. The petitions are accordingly disposed of. - HONOURABLE MR. .....

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..... pondent-GST Authorities 2. By these petitions, the petitioners of Special Civil Application No.8024 of 2023 and Special Civil Application No.9131 of 2023 have challenged the order dated 14.02.2023 of the provisional attachment of the property of the petitioners under Section 83 of the Central/Gujarat Goods and Service Tax Act, 2017 (for short the Act ). 3. Special Civil Application No.14217 of 201 .....

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..... dated 03.08.2023 passed in case of Manish Scrap Traders Versus Principal Commissioner in Special Civil Application No.13291 of 2023 reported in (2022) GSTL, 482 (Guj) by which the respondent-GST authorities were directed to release the OD CC Account No.40463286846 with State Bank of India and OD CC Account No.9811948846 in Special Civil Application No.8024 of 2023. 5. Learned Senior Advocate Mr.So .....

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