TMI Blog2019 (4) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the respondent provisionally attaching the property of the petitioner under section 83 of the Central Goods and Services Tax Act, 2017 /Gujarat Goods and Services Tax Act, 2017 is hereby stayed. - R/SPECIAL CIVIL APPLICATION NO. 6827 of 2019 - - - Dated:- 12-4-2019 - MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. For The Petitioner (s) : MR D K TRIVEDI (5283) For The Respondent (s) : NOTICE NOT RECD BACK (3) AND NOTICE SERVED BY DS (5) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Leave to delete respondent No.3 from the array of the respondents. Leave to amend the cause title. 2. Heard Mr. D.K. Trivedi, learned advocate for the petitioner and Mr. Utkarsh Sharma, learned Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of section 83 of the GGST Act provides that where the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person. On a plain reading of the said provision, it is evident that before resorting to such drastic action, the Commissioner is required to form an opinion that it is necessary to do so to protect the interest of the revenue. For the purpose of arriving at such an opinion, the Commissioner should first form an opinion that the petitioner would not be in a position to pay the tax dues after the assessment proceedings are over. In the facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... continues with the business that he would generate more revenue. The authorities should keep in mind that bringing the business of a dealer to a halt does not in any manner serve the interest of the revenue. Therefore, while taking action under section 83 or 67(2) of the GGST Act, the concerned authorities should take care to ensure that equities are maintained and while securing the interest of the revenue, they should attempt to see that the dealer is in a position to continue with the business. This court does not intend to lay down any absolute proposition that in no case drastic action should be taken, but that the respondents should consider the background and history of the dealer as well as his financial position to ascertain as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry same bank accounts have been provisionally attached under section 83 of the Central Goods and Services Tax Act, 2017 /Gujarat Goods and Services Tax Act, 2017 by an identically worded order. Both the orders are so identically worded that even after the name of the officer concerned, instead of words 'Assistant Commissioner of State Tax' the words 'Assistance Commissioner of State Tax are reflected. It is evident therefore, that the concerned officer has once again passed an order in identical terms only by changing the date of the order. 6. The learned Assistant Government Pleader has submitted that when the previous order was passed, no proceedings had been undertaken whereas now a summary order has been made under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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