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2022 (6) TMI 360 - HC - GSTAttachment of property of petitioner - before completing the reassessment process, now invoking the provisions of Section 79 of the GST Act, the attachment GST DRC-16 has been issued - Section 83 of GST Act - HELD THAT:- Though it has been mentioned as if it was issued under Section 79 of the Goods and Service Tax Act, we find that such attachment order can be construed only as a provisional attachment order made under Section 83 of the said Act. Section 83 enable the revenue to issue provisional attachment order to protect revenue in certain cases and if such orders are issued that will be valid for one year, within which, if the assessment process is completed based on which further proceedings can be initiated by the revenue. Therefore, merely because of the wrong quoting of the provision, the order impugned before the Writ Court cannot be successfully assailed by the appellant, as the law is well settled in this regard. Non-quoting of the provision of law or wrong quoting of the same may not vitiate the proceedings on that ground itself. There is absolutely no scope for interfering with the order of the learned Judge, which is impugned in this Writ Appeal - Appeal dismissed.
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