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2023 (10) TMI 715 - BOMBAY HIGH COURTProvisional attachment of the Petitioner’s Bank Account - availment of ineligible input tax credit - no opinion formed on the tangible materials by the Commissioner - HELD THAT:- The order dated 6th April 2023 that proceedings have been launched against the Petitioner under Section 67 and Section 74 of the CGST Act so as to determine the tax or any other amount due from the Petitioner. The order records that in the course of investigation it was revealed that the Petitioner had indulged in availment and in passing on ineligible Input Tax Credit (ITC). The order also records that as per the reports received from various CGST Commissionerate, the Petitioner had already availed ineligible ITC of a substantial amount of Rs. 3.21 crores from non-existing/non genuine persons in contravention of Section 16 of the CGST Act and further investigation in this regard is in progress. In so far as the Petitioner's reliance on the decision in M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT] is concerned, there can be no two opinions on the position in law as laid down in the said decision. However, the question would be whether the same would become applicable in the facts and circumstances of the present case. It is also noted that the facts of the case before the Supreme Court were completely in variance to the facts in the present case, in as much as, the appellant therein, as observed by the Supreme Court in para 12 of the said decision, had made a representation and had denied the liability. The appropriate remedy for the Petitioner would be to invoke sub-rule (5) by raising an objection to the orders of attachment in question as the rule itself would permit. Thus, considering such stage of the proceedings, in the facts and circumstances of the case, the discretionary jurisdiction under Article 226 of the Constitution of India not exercised to interfere in the impugned attachment orders. Petition dismissed.
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