TMI Blog2021 (5) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... as per law and that they do not intend to further proceed with the proceedings under Section 67 of the Act and such submission is stated to be made under instructions of the respondent No.3. The petitioner may be called upon to secure the interest of the revenue. In light of the said stand by putting the petitioner on terms while noticing the absence of the invoice, at the present point in time as regards to the claim of credit for input tax, the Court is of the view that the petitioner on furnishing bank guarantee of ₹ 7,00,000/- the order of attachment may be lifted. It must be noted that in light of disposal of the main petition while recording the statement of the Government Advocate stated to be made upon instructions that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belonging to the taxable person. Reliance is placed on the judgment of the High Court of Gujarat in Spl. Civil Application No.13132/2019, wherein the High Court of Gujarat has gone in to the aspect of legal challenge as made herein and has held that the satisfaction of the designated officer under Section 83 of the Act must be of the named authority and none else. Further contentions are advanced as regards to the legal contention that the power of the delegation is absent under Section 5(3) of the GST Act. 2. It is contended that the principles laid down by the Gujarat High Court regarding impermissibility of delegation needs to be taken note of. 3. It is to be noticed that proceedings were initiated against the petitioner under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner may be called upon to secure the interest of the revenue. In light of the said stand by putting the petitioner on terms while noticing the absence of the invoice, at the present point in time as regards to the claim of credit for input tax, the Court is of the view that the petitioner on furnishing bank guarantee of ₹ 7,00,000/- the order of attachment may be lifted. 8. The learned counsel for the petitioner makes the requests that the relief sought for in the present petition as regards to the exercise of power under Section 83 as well as under Section 5(3) including the challenge as regards to the order at Annexure-A dated 24.01.2019 designating proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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