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2022 (7) TMI 758 - ALLAHABAD HIGH COURTAttachment of Bank accounts of petitioner - learned ASGI and learned counsel for respondent no. 2 could not produce any opinion of the respondent no. 2 before this Court under Section 83 of the CGST Act, 2017 indicating that the Commissioner has recorded his opinion on some materials that it is necessary to attach the bank account of the petitioner to protect the interest of revenue - HELD THAT:- Hon'ble Supreme Court in the case of M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT] which has explained the provision of Section 83 of the CGST Act, 2017 and the phrases 'the opinion' and 'that it is necessary so to do for the purpose of protecting the interest of government revenue' and held that The Commissioner is duty bound to deal with the objections to the attachment by passing a reasoned order which must be communicated to the taxable person whose property is attached. Learned counsel for the petitioner prays for and is granted a week's time to file rejoinder affidavit - Put up as a fresh case on 26 July, 2022 for further hearing at 10 AM.
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