2021 (9) TMI 564

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . : 1. An order dated 09/11/2020 passed by the Assistant Commissioner (Anti-Evasion), CGST & C. Ex., Belapur Commissionerate, for provisional attachment of property under section 83 of the Central Goods and Services Tax Act, 2017, is under challenge in this writ petition on the ground that no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof; h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... same Division Bench of this Court to contend that the petitioner ought to be relegated to the forum available under sub-rule (5) of Rule 159 of the relevant Rules, which provides an avenue to the party whose property is attached to seek revocation of such an order and have the property released from attachment. 4. We have heard learned advocates for the parties and perused the decisions cited at .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal attachment under challenge is clearly in the teeth of the decision in Radha Krishan Industries (supra). 5. In such circumstances, the order of provisional attachment dated 09/11/2020 stands set aside with further direction to the Assistant Commissioner to defreeze the bank account of the petitioner immediately. The writ petition stands allowed. There shall be no order as to costs. 6. This or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X