TMI Blog2023 (3) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... ct - HELD THAT:- The impugned notice was issued under Section 70(1) of GST Act but not under Section 83 of GST Act. Section 70 (1) of GST act only says that the proper officer shall have the power to summon any person whose attendance is considered necessary either to give evidence or to produce a document or any other thing in the enquiry and nothing more. Therefore, it is obvious that under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby requested stop all further payments from here onwards until clearance is given by the undersigned is set aside and liberty is given to the 3rd respondent to proceed in accordance with law so far as the other part of the notice issued by him under section 70 (1) of GST Act is concerned. - HON BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON BLE SRI JUSTICE V. GOPALA KRISHNA RAO FOR TH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to direct the summoning of a party to stop all further payments, which he ought to receive from the customers. Learned counsel would submit in notice such a direction is contained which is beyond the jurisdiction of the 3rd respondent. He would thus pray to allow the writ petition and delete the last paragraph in the impugned notice. 4. Learned Government Pleader while admitting that in a notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ummoning party to stop payment to the assessee which is beyond the scope of 70 (1) of GST Act. Of course, under Section 83 of GST Act, if the Commissioner is of the opinion that for the purpose of protecting the government revenue, he may by order provisional attachment of any property including bank account belonging to the taxed person or any person specified in Sub Section 1 (A) of Section 122 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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