2024 (10) TMI 268

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..... the Respondents Through: Mr. Harpreet Singh, SSC for R-1. Mr. Avishkar Singhvi, ASC along with Mr. Shubham Kumar, Mr. Vivek Kr. Singh and Mr. Naved Ahmed, Advs. for R-7 (RTO) ORDER PER CM APPL. 37574/2024 (early hearing) 1. Issue notice. 2. Learned counsel for respondent no. 1 accepts notice. Respondent no. 7 is also represented before this court. 3. Considering the controversy involved, w .....

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..... xis Bank, Kingsway Camp, New Delhi] was attached. 9. The petitioner also impugns a separate order dated 20.01.2021 whereby the petitioner's motor vehicle bearing registration No. DL 6C Q 5858 was provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). 10. Learned counsel for the petitioner submits that similar orders have also been passed .....

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..... w of the above, it is not necessary to examine reasons/basis for issuing the impugned attachment under Section 83 of the CGST Act. 14. Since the provisional attachment order(s) are no longer operative, the respondent banks are hereby directed not to prevent the petitioner from operating the concerned bank account/s, on the basis of communication(s)/order(s) impugned in the present petition. 15. .....

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