TMI Blog2021 (8) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Act read with Rule 159(1) of the Central Goods and Services Rules - HELD THAT:- The writ petition is allowed by directing the Joint Commissioner to immediately communicate to the petitioner s banker that the attachment order ceases to be operative and that the petitioner may be permitted to operate the relevant bank account which was under attachment. Let this exercise be comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PC: 1. The Joint Commissioner of State Tax, Investigation Branch-B, Mumbai passed an order dated February 14, 2020 of provisional attachment of the petitioner s bank account in exercise of power conferred by Section 83(1) of the Central Goods and Services Tax Act (hereinafter the CGST Act , for short) read with Rule 159(1) of the Central Goods and Services Rules (hereinafter the CGST Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operative and that the petitioner may be permitted to operate the relevant bank account which was under attachment. Let this exercise be completed as earlier as possible, but not later than seven (7) days from date. 7. Insofar as prayer clause (b) of the writ petition is concerned, sub-section (7) of Section 107 of the CGST Act ordains that where the appellant has paid the amount under sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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