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2021 (10) TMI 633 - GST
Provisional attachments of property - Section 83 of CGST Act - HELD THAT:- In the decision in Radha Krishan Industries v. State of Himachal Pradesh and Ors. [2021 (4) TMI 837 - SUPREME COURT], the Hon'ble Supreme Court had occasion to consider the exercise of powers under Section 83 of the CGST Act and after elaborate consideration, laid down the manner and mode in which the powers are to be exercised.
None of the stipulations specified in the aforesaid judgment are evident in the orders impugned in this writ petition. Thus there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act.
The order impugned are liable to be stayed - there will be a stay of operation of Exts.P9, P9(A) and P9(B) attachment order for a period of 8 weeks.