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2023 (4) TMI 704 - GUJARAT HIGH COURTProvisional attachment of properties as well as the bank accounts of the petitioner - power of competent authority to repeat the provisional attachment after period of one year - Wrongful availment of Input Tax Credit - authority to direct the closure of the industry of the petitioner by passing the provisional orders of attachment and cancelling the registration of GSTIN and issuance of direction to block the input tax credit - HELD THAT:- In view of the nature of the order passed here, the court is not required to go into the merit of the said contention about competency of the authority to pass second provisional attachment order after expiry of one year. Attachment order - authority to direct the closure of the industry of the petitioner by passing the provisional orders of attachment and cancelling the registration of GSTIN and issuance of direction to block the input tax credit - HELD THAT:- The petitioner is not in a position to dispute the issuance and receipt of the above show cause notice. The show cause notice issued is in respect of all the five financial years in respect of which the allegations against the petitioner about wrongful availment of Input Tax Credit are made - with the issuance of show cause notice, under section 74 of the Act, there is no gainsaying that the proceedings for adjudication have commenced. As the adjudication proceedings have begun, and the petitioner would be participating in the said proceedings by filling its reply and availing reasonable opportunity of hearing, which will be extended by the authorities, the legality and validity of second provisional attachment order need not to be gone into. It would be rather a proper course to be adopted to direct the authorities to complete the adjudication proceedings time-bound. Once the proceedings are over, the rights of the parties shall stand crystallized leaving the order of provisional attachment to its own fate. Petition disposed off.
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