2021 (8) TMI 346

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ai 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", for short) considering that proceedings initiated against the petitioner un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 prescribed. (2) Every such provisional attachment shall cease to have effect after the expi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s 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-section (6), recovery proceedings for the balance amount shall be deemed to be stayed. Since the petit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X