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2020 (1) TMI 743 - HC - GSTRelease of provisionally attached property and bank accounts - Jurisdiction - search and seizure - validity of prohibition order - scope of the powers of the concerned Officer under subsection(2) of section 67 of the Act - whether the order of provisional attachment passed by the Assistant Commissioner in exercise of powers under Section 83 of the GGST Act, 2017, is sustainable in law? HELD THAT:- The issue is no longer res integra, in view of the decision of this Court in VALERIUS INDUSTRIES VERSUS UNION OF INDIA [2019 (9) TMI 618 - GUJARAT HIGH COURT] - A Co-ordinate Bench of this Court, to which one of us, Mr.J.B.Pardiwala, J., is a party had the occasion to consider two questions, (i) the power of Commissioner of State Tax to delegate his powers under Section 83 of the Act to the Assistant Commissioner, and (ii) assuming for the moment that it is permissible for the Commissioner to delegate his powers to the Assistant Commissioner, what is expected of the Assistant Commissioner while exercising his delegated powers under Section 83 of the Act, for the purpose of provisional attachment. The dictum of law, as laid in the decision of this Court in the case of Valerius Industries, can straight way be made applicable to the case on hand. In the case on hand, we looked into the order passed by the Assistant Commissioner of State Tax under Section 83 of the Act - in the case on hand, the order of provisional attachment as well as the order of prohibition are not sustainable on two counts, i.e. (i) the order has been passed by the Assistant Commissioner, and (ii) the order has been passed without any credible materials, available for the purpose of passing such order of provisional attachment. The order of provisional attachment passed by the Assistant Commissioner, so far as the immovable property is concerned is set aside - application allowed.
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