2021 (3) TMI 1038

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..... Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate. O R D E R 1. This writ petition is directed against the order dated 19.05.2020 and 10.07.2020, passed by the Commissioner of Central Tax, GST, Delhi East. 1.1. To be noted, the order dated 19.05.2020 directed provisional attachment of the petitioner's bank account (the details of which are given in the said order) in .....

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..... proceedings were pending under any of the following Sections, i.e., Section 62, 63, 64, 67, 73 or even 74 of the Act prior to the issuance of the order dated 19.05.2020, directing provisional attachment of the petitioner's bank accounts. 2.1 Mr. Singh fairly concedes that no such proceeding(s) was/were pending insofar as the petitioner was concerned. 3. To our minds, the pre-requisite for exerc .....

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