Validity of order of provisional attachment
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner challenged the order of provisional attachment dated 25.02.2021, freezing account of the petitioner under Section 83 of the Act, 2017. The petitioner has challenged an earlier order of provisional attachment dated 03.02.2021 pertaining to the same proceedings and the said petition was decided on 27.07.2021. During the pendency of the this petition, the petitioner filed a writ petition before the Hon’ble Supreme Court, wherein one of the reliefs was regarding the provisional attachment order dated 03.02.2021. The Supreme Court of India dismissed the petition with the observation that they donot have any ground to entertain these matters. The court observed that the burden is upon the petitioner’s counsel to explain as to how this petition is maintainable, on account of dismissal of its writ petition against the similar order of provisional attachment by the Supreme Court of India on 01.07.2021.
Held that:- The Hon’ble High Court listed the case on 20.08.2021.
Validity of order of provisional attachment
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner challenged the order of provisional attachment dated 25.02.2021, freezing account of the petitioner under Section 83 of the Act, 2017. The petitioner has challenged an earlier order of provisional attachment dated 03.02.2021 pertaining to the same proceedings and the said petition was decided on 27.07.2021. During the pendency of the this petition, the petitioner filed a writ petition before the Hon’ble Supreme Court, wherein one of the reliefs was regarding the provisional attachment order dated 03.02.2021. The Supreme Court of India dismissed the petition with the observation that they donot have any ground to entertain these matters. The court observed that the burden is upon the petitioner’s counsel to explain as to how this petition is maintainable, on account of dismissal of its writ petition against the similar order of provisional attachment by the Supreme Court of India on 01.07.2021.
Held that:- The Hon’ble High Court listed the case on 20.08.2021.