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Provision of section 83 cannot be invoked in the proceedings launched u/s 71(1) of CGST Act.

Input Tax Credit — The petitioner challenged the act of the respondents of blocking the tax credit of the saying that there is no provision under the SGST Act or CGST Act which empowers the respondent officers to block the input tax credit of a supplier. It was also pointed out that once the assessment is framed, the attachment under section 83 of the CGST Act would no longer survive. Notices issued and by way of ad-interim relief, the respondents were directed to forthwith release the attachment of the bank account of the petitioner and unblock the credit available in the electronic credit ledger. — Kanal Enterprise Vs. State of Gujarat [2019] 17 TAXLOK.COM 029 (Gujarat)

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