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2022 (2) TMI 242 - HC - GSTProvisional attachment of goods - Section 83 of the Central Goods and Services Act, 2017 - assessment Order passed by the learned Additional Commissioner pursuant to the said Show Cause Notice - HELD THAT:- The 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] has held that, once the final Order of assessment is passed, provisional attachment must cease to subsist. This Court after adverting the said Judgment of the Hon’ble Supreme Court in the case of Radha Krishan Industries has held that, once assessment Order is passed, no proceedings of nature referred to in Sub-Section 1 of Section 83 can continue. The principles laid down by the Hon’ble Supreme Court in the case of Radha Krishan Industries applied to the facts of this case. Similar is the view taken by this Court in the case of FINE EXIME PRIVATE LIMITED VERSUS UNION OF INDIA, THE PRINCIPAL COMMISSIONER, CENTRAL TAX AND CX, MUMBAI EAST., THE COMMISSIONER OF CGST & CENTRAL EXCISE (APPEALS II) MUMBAI [2021 (8) TMI 519 - BOMBAY HIGH COURT] - thus, once assessment Order is passed pursuant to the said Show Cause Notice, the Order of provisional attachment cease to exist and comes to an end. It is accordingly declared that the said provisional attachment ceases to exist and come to an end. Petition disposed off.
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