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2019 (10) TMI 204

..... t that the same contemplates provisional attachment of any property including bank account belonging to a person where during the pendency of any proceedings under sections 62, 63, 64, 67, 73 and 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary to do so. In the present case, the requirements of section 83 of the Act are clearly not made out inasmuch as the concerned officer was not authorized or empowered to provisionally attach the property of the petitioner under section 83 of the CGST Act in respect of the proceedings under section 71(1) of the said Act. The impugned action of the respondent of provisionally attaching the bank account of the petitioner is wi .....

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..... nd respondent was without any authority of law, the petitioner has filed the present petition challenging the said order of provisional attachment of bank account. 4. Ms. Vaibhavi Parikh, learned advocate for the petitioner invited the attention of the court to the provisions of section 83 of the CGST ACt/GST Act to submit that the same do not contemplate provisional attachment in respect of the proceedings under section 71(1) of the GGST Act. It was submitted that, therefore, the action of the respondent in attaching the bank account of the respondent is without any authority of law. 5. On the other hand, Ms. Maithili Mehta, learned Assistant Government Pleader has placed on record a copy of communication dated 27.09.2019 issued by the res .....

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..... ly not made out inasmuch as the concerned officer was not authorized or empowered to provisionally attach the property of the petitioner under section 83 of the CGST Act in respect of the proceedings under section 71(1) of the said Act. 6.2 Under the circumstances, the impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law. It may be noted that attachment of bank account has serious civil consequences which not only affects the economic standing of the assessee but also mars his reputation. Under the circumstances, the concerned authorities are required to be careful when they make any provisional attachment under section 83 of the CGST/GGST Act. In the present case, the s .....

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