9911796707
TMI Blog2024 (3) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... chment made under the provisions of Rule 159 of the Central Goods and Service Tax Rule, 2017 (for short "the CGST Rules"), has been rejected, thereby confirming the provisional attachment of the Petitioner's bank account, which is the subject matter of the provisional attachment order dated 6th April 2023. It may be observed that the Petitioner had earlier approached this Court in the proceedings of Writ Petition No. 11326 of 2023 (Ashok Kumar Vishwakarma Vs. Union of India & Ors.) assailing the provisional attachment, which came to be disposed of in terms of an order dated 4th October 2023 decided by a coordinate bench of this Court, of which one of us (Justice G. S. Kulkarni) was a member, whereby the Petitioner was permitted to take reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication filed by the Petitioner under Rule 159(5) of the CGST Rules, the basic essentials, which were necessary for the Petitioner to persuade the authority to revoke the provisional attachment and to make out a case that the opinion which was formed by the Commissioner for attaching the bank account is not a proper opinion based on the tangible materials, is absent from the Application. 5. On a query made to the Petitioner as to what is the contention that has been raised by the Petitioner in this regard, our attention is drawn by learned Counsel for the Petitioner to paragraph (j) of the Application filed by the Petitioner before the Commissioner praying for revocation of the attachment. The said contentions, as also the contentions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not mention any cogent ground which corroborates that Assessee intentionally after knowing ground took this credit and he was going to sale his assets to defeat the object of the CGST Act. In the present case Your good Office has not made cogent ground for attaching the property of the Assessee. Therefore aforesaid properties of the Applicant is liable to be de attached. 6. In our opinion, clearly, the contentions as raised by the Petitioner would not be a sufficient ground to hold that whatever material is relied upon in support of such attachment, and which forms part of the pre-show cause notice, would stand dispelled, and is not relevant. 7. We find from the impugned order, and more particularly from paragraph Nos. 3 to 20, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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