TMI Blog2020 (12) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the AMCO Bank, Ahmedabad, shall no longer operate. The provisional attachment is ordered to be lifted. The AMCO Bank shall permit the writ applicant to operate the Cash Credit Account. So far as other two accounts maintained with HDFC Bank Ltd. are concerned, appropriate order shall be passed on the next date of hearing. Let Notice be issued to the respondents, returnable on 23.12.2020. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. 2. The challenge in this writ application is to the legality and validity of the order of provisional attachment of the bank accounts passed under Section 83 of the Gujarat Goods and Services Tax Act, ( GST Act for short). There are two orders on record. The first order is dated 28.08.2020 (inadvertently mentioned as 28.08.2018, at Annexure-A) passed by the Additional Commissioner, CGST, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its business. Any money, therefore, which the bank may make available to the assessee would necessarily be in the nature of a loan or cash credit facility. The view taken by our High Court in such circumstances is that, the bank and the assessee will not have the debtor - creditor relationship. 4. Mr. Chintan Dave, the learned AGP appearing for the State respondents submitted that, notice ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HDFC Bank Ltd. are concerned, appropriate order shall be passed on the next date of hearing. 7. Let Notice be issued to the respondents, returnable on 23.12.2020. No further notice now be issued to the respondents as Mr. Chintan Dave, the learned AGP has already entered his appearance. 8. In view of this order passed today, the connected civil application would not survive and stands dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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