TMI Blog2021 (2) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the writ-applicant as regards some business transaction with any other individuals, the same by itself will not confer jurisdiction to the respondent no.2 to invoke the Section83 of the Act. The language of Section83 of the Act is plain and simple. In the absence of any proceedings pending as on date against the writ-applicant under the provisions of the GST Act as referred to under Section83 of the Act, the order of provisional attachment could not have been passed. The impugned communication at Page24, Annexure-C to this writ-application is hereby quashed and set aside. The attachment is ordered to be lifted. The bank shall permit the writ-applicant to operate his bank account - application allowed. - R/Special Civil Application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Court; (D) be pleased to pass any other and further order as this Hon'ble Court may deem fit interest of justice; (E) Award Costs. 2. The controversy involved in the present litigation is in a very narrow compass. It appears from the materials on record that the writ-applicant is a Proprietor of a Proprietory Firm running in the name and style of M/s. Sky Corporation . The said firm mainly acts as a commission agent at the Agricultural Produce Market Committee, Gondal. The firm also holds a valid license issued by the market committee as per Section27 of the Gujarat Agricultural Produce Markets Act, 1963 [ for short 'the GAPMC' ]. 3. It appears that the respondent no.2 thought fit to pass an order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 or Section67 or Section73 or Section74 of the Act have been initiated or pending against the writ-applicant. In the absence of pendency of any such proceedings referred to above, the respondent no.2 could not have invoked Section83 of the Act for the purpose of provisional attachment. Assuming for the moment that something has surfaced in the course of any inquiry or investigation against the writ-applicant as regards some business transaction with any other individuals, the same by itself will not confer jurisdiction to the respondent no.2 to invoke the Section83 of the Act. The language of Section83 of the Act is plain and simple. In the absence of any proceedings pending as on date against the writ-applicant under the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
