2023 (3) TMI 999

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..... R.S. Associates For the Respondents : Dominic Fernandes (Senior Standing Counsel for CBIC) ORDER: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. S.Ravi, learned Senior Counsel for the petitioner and Mr. Dominic Fernandes, learned counsel for respondents No.1 to 4. 2. This petition has been filed under Article 226 of the Constitution of India assailing the legality and validity .....

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..... st the invocation of power under Section 83 of the Central Goods and Services Tax Act, 2017. Personal hearing was also granted to the petitioner. That being the position, we direct 1st respondent to pass an appropriate order under Rule 159 of the Central Goods and Services Tax Rules, 2017 and place the same before the Court on 17.03.2023 with advance copy to learned counsel for the petitioner. L .....

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..... , observations made by the Commissioner of Ranga Reddy GST Commissionerate while passing the order dated 15.03.2023 was in the context of examining the objection raised by the petitioner to provisional attachment of bank accounts under Section 83 of the CGST Act and certainly those would not influence the assessment proceedings that may be initiated against the petitioner, which will be done in ac .....

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