TMI Blog2022 (1) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... view that a cash credit account could not be provisionally attached in exercise of powers under Section 83 of the Act, 2017. Let Notice be issued to the respondents, returnable on 12.01.2022. Mr. Utkarsh Sharma, the learned Standing Counsel appearing for the department waives service of notice for and on behalf of the respondents Nos.1 and 2. - R/SPECIAL CIVIL APPLICATION NO. 76 of 2022 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the respondent No.1 in exercise of powers under the provisions of Section 83 of the CGST Act, 2017. The law as regards the provisional attachment of a cash credit account is no longer res integra. Way back in the year 2016, in the case of Kaneria Granito Ltd. vs. Assistant Commissioner of Income Tax, Special Civil Application No.14497 of 2014 decided on 27.06.2016 , a Co-ordinate Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er a period of time condemning the action on the part of the department in provisionally attaching the cash credit account in exercise of powers under Section 83 of the Act. 4. To our shock and surprise, the settled position of law appears to have been very conveniently over-looked by the Principal Commissioner, CGST, Surat by observing in paragraphs 13, 13.1 and 14 respectively, as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 mandated by CGST Rules, 2017. I also observe that the Hon'ble High Court has not released any other accounts attached in the relied upon case. Hence, I find that the facts of the case are different and the cases are distinguishable. 14. The taxpayer has placed reliance on the judgement in the case of M/s. Vinodkumar Chechani Vs. State of Gujarat wherein Hon'ble Court directed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laination as to on what basis he has distinguished all the orders passed by this Court over a period of time taking the view that a cash credit account could not be provisionally attached in exercise of powers under Section 83 of the Act, 2017. 7. Let Notice be issued to the respondents, returnable on 12.01.2022. Mr. Utkarsh Sharma, the learned Standing Counsel appearing for the department wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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