TMI Blog2020 (2) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... UNION OF INDIA, THE PRINCIPAL CHIEF COMMISSIONER CGST CENTRAL EXCISE, ASSISTANT COMMISSIONER OF CGST RANGE (IV) , [ 2020 (1) TMI 933 - BOMBAY HIGH COURT] where it was held that The bank account of the taxable person can be attached against whom the proceedings under the sections mentioned above are initiated. Section 83 does not provide for an automatic extension to any other taxable person fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nager where the Petitioner holds a bank account that in view of the proceedings filed against one Yusuf Fauzdar Shaikh, proprietor of M/s. Fashion Creations, proceedings have been launched against the said taxable person and the Respondents were of the belief that amounts were being transferred to various persons, including the Petitioner. Hence, a direction was issued to the bank not to allow any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of the Respondents is that even if section 62, 63, 64, 67, 73 and 74 mentioned in section 83 of the Act are not referable to the case of the Petitioner, since a summons is issued to the Petitioner in pursuant to the inquiry initiated against M/s.Maps Global under section 67 of the Act, by the issuance of summons the proceedings get extended to the Petitioner also. 14. The analysis of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding has to be initiated against a specific taxable person, an opinion has to be formed that to protect the interest of Revenue an order of provisional attachment is necessary. The format of the order, i.e. the form GST DRC-22 also specifies the particulars of a registered taxable person and which proceedings have been launched against the aforesaid taxable person indicating a nexus betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission of the Respondents that even though specified proceedings have been launched against one taxable person, bank account of another taxable person can be provisionally attached merely based on the summons issued under section 70 to him. The facts of the present case are identical to that of the case of Kaish Impex Pvt. Ltd. 4. The Petitioner is entitled to succeed. Accordingly the W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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