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2023 (6) TMI 684 - HC - GSTProvisional attachment of property - Input tax credit - it is alleged that the petitioner has not paid/short paid/erroneously refunded input tax credit by perpetrating fraud on the Government, that too by suppression and brazen manipulation - Section 83 of the CGST Act - HELD THAT:- Rule 159(5) of the CGST Rules specifically provides a person whose property has been provisionally attached under Section 83 of the CGST Act, to move the Commissioner for lifting of the attachment - It is without exhausting the above statutory remedy that the petitioner has filed the writ petition invoking the plenary powers of this Court under Article 226 of the Constitution of India. It is well-settled that the writ jurisdiction of this Court is only to be exercised in extra-ordinary circumstances, especially when there is an alternative and efficacious statutory remedy. The principles have been well enunciated by the Hon'ble Supreme Court in M/s. Radha Krishan Industries v. State of Himachal Pradesh and others [2021 (4) TMI 837 - SUPREME COURT]. The contention that the first respondent is not empowered and competent to pass Ext.P6 orders does not hold good in view of the express delegation of powers by Ext.R1(a) read with Sections 3 and 5 of the CGST Act - Even going by the decision relied on by the learned counsel for the petitioner, it is evident that the Bombay High Court in PRAFUL NANJI SATRA VERSUS STATE OF MAHARASHTRA, COMMISSIONER OF STATE TAX, JOINT COMMISSIONER OF STATE TAX (INVESTIGATION A) [2021 (4) TMI 85 - BOMBAY HIGH COURT] has rendered the decision for the reason that there was nothing on record to disclose any authorisation by the Commissioner to the Joint Commissioner to pass the provisional attachment. In the instant case, the matter stands on a different footing because of the investment of power on the first respondent. Thus, there are no doubt that the first respondent is empowered to pass orders in the nature of Ext.P6 under Section 83 of the CGST Act. The writ petition is meritless and is only liable to be dismissed. The writ petition is dismissed.
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