Petitioner challenged the order of provisional attachment under section 83, as there were no proceedings pending or initiated against the petitioner under Sections 62, 63, 64, 67, 73 and 74 of CGST Act, 2017.
Section 83 of the CGST Act, 2017—Provisional Attachment —– The petitioner the order of provisional attachment dated 21.02.2021, whereby, the cash credit account of the petitioner has been provisionally attached. The petitioner counsel submitted that the provisional attachment was bad and contrary to the ratio of the judgment in M/s Radha Krishan Industries versus State of Himachal Pradesh and others inasmuch as there were no proceedings pending or initiated against the petitioner under Sections 62, 63, 64, 67, 73 and 74 of the Act, 2017.
Held that:- The Hon’ble High Court listed the matter on 14.02.2022 for consideration.
Petitioner challenged the order of provisional attachment under section 83, as there were no proceedings pending or initiated against the petitioner under Sections 62, 63, 64, 67, 73 and 74 of CGST Act, 2017.
Section 83 of the CGST Act, 2017—Provisional Attachment —– The petitioner the order of provisional attachment dated 21.02.2021, whereby, the cash credit account of the petitioner has been provisionally attached. The petitioner counsel submitted that the provisional attachment was bad and contrary to the ratio of the judgment in M/s Radha Krishan Industries versus State of Himachal Pradesh and others inasmuch as there were no proceedings pending or initiated against the petitioner under Sections 62, 63, 64, 67, 73 and 74 of the Act, 2017.
Held that:- The Hon’ble High Court listed the matter on 14.02.2022 for consideration.