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2019 (10) TMI 204 - GUJARAT HIGH COURTProvisional attachment of Bank Accounts - copy of order not served to petitioner - principles of natural justice - HELD THAT:- On a plain reading of section 83 of the CGST/GGST Act, it is evident that the same contemplates provisional attachment of any property including bank account belonging to a person where during the pendency of any proceedings under sections 62, 63, 64, 67, 73 and 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary to do so. In the present case, the requirements of section 83 of the Act are clearly not made out inasmuch as the concerned officer was not authorized or empowered to provisionally attach the property of the petitioner under section 83 of the CGST Act in respect of the proceedings under section 71(1) of the said Act. The impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law - since the impugned order passed by the second respondent was totally without any authority of law, the petition is disposed of with costs of ₹ 10,000/-.
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