TMI Blog2019 (10) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... of a taxable person, subject to the provisions of section 83 being satisfied - It appears that the exercise of powers under section 83 of the CGST Act, whereby the bank account of the petitioner has been attached is totally without any authority of law. Blocking of the credit of ₹ 6,63,51,380/- available in the electronic credit ledger of the petitioner - HELD THAT:- The learned Assistant Government Pleader even with the assistance of the instructing officer is not in a position to point out any provision of law which empowers the respondent authorities to block the credit. Attachment of godown/office - HELD THAT:- The learned Assistant Government Pleader has submitted that the respondents would open the seal. Having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the perusal of this court. 3. Upon a query raised by the court, the learned Assistant Government Pleader, under instructions, has stated before this court that the order of attachment under section 83 of the CGST Act attaching the bank account of the petitioner has not been communicated to the petitioner. Upon perusal of the order of attachment dated 3.8.2019 issued under section 83 of the CGST Act, it is found that the same has been issued by the Assistant Commissioner of State Tax, Unit-21, Ahmedabad in respect of proceedings launched against the petitioner under section 83 of the CGST Act. 4. Section 83 of the CGST Act provides for provisional attachment to protect revenue in certain cases and lays down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assistance of the instructing officer is not in a position to point out any provision of law which empowers the respondent authorities to block the credit. 7. Insofar as the attachment of godown/office is concerned, the learned Assistant Government Pleader has submitted that the respondents would open the seal. 8. Having regard to the fact that the order of attachment of bank account is prima facie without authority of law, as discussed hereinabove, and the order of blocking of credit is not backed by any statutory provision, the respondents are directed to forthwith withdraw the attachment of the bank account of the petitioner with the IDBI Bank, Prahladnagar Branch bearing Current Account No. 1024102000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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