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2021 (2) TMI 291 - HC - GSTProvisional attachment of goods - section 83 of the Central Goods and Services Tax At, 2017 - HELD THAT:- Indisputably, in the case on hand, no proceedings under Section62 or Section63 or Section64 or Section67 or Section73 or Section74 of the Act have been initiated or pending against the writ-applicant. In the absence of pendency of any such proceedings referred to above, the respondent no.2 could not have invoked Section83 of the Act for the purpose of provisional attachment. Assuming for the moment that something has surfaced in the course of any inquiry or investigation against the writ-applicant as regards some business transaction with any other individuals, the same by itself will not confer jurisdiction to the respondent no.2 to invoke the Section83 of the Act. The language of Section83 of the Act is plain and simple. In the absence of any proceedings pending as on date against the writ-applicant under the provisions of the GST Act as referred to under Section83 of the Act, the order of provisional attachment could not have been passed. The impugned communication at Page24, Annexure-C to this writ-application is hereby quashed and set aside. The attachment is ordered to be lifted. The bank shall permit the writ-applicant to operate his bank account - application allowed.
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