TMI Blog2021 (2) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 83 of the SGST Act, 2017. The position of law in this regard is now well-settled. Even otherwise, Mr. Poddar, the learned counsel would submit that for a liability of ₹ 3 lac and odd amount, the authority ought not to have proceeded to provisionally attached the immovable properties worth rupees more than 10 crores. He would further submit that as the cash credit account came to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA ) 1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: 30(a) to declare the impugned Order No.GSL/S.5(1)/S.83/B.14 dated 15.01.2018 issued by respondent no.2, as without authority of law and ultra vires the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents; 2. We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ-applicant and Mr. Chintan Dave, the learned AGP appearing for the respondents. 3. It appears from the material on record that the writ-applicant has been served with a show-cause notice under Section74 of the SGST Act, 2017 in Form GST DRC-01 dated 07/10/2020. The liability, which is sought to be fast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow well-settled. Even otherwise, Mr. Poddar, the learned counsel would submit that for a liability of ₹ 3 lac and odd amount, the authority ought not to have proceeded to provisionally attached the immovable properties worth rupees more than 10 crores. He would further submit that as the cash credit account came to be freezed and rather provisionally attached, all other accounts including th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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