There is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. The order impugned are liable to be stayed. Accordingly there will be a stay of operation of attachment order.
Section 86 of the CGST Act, 2017--- Provisional Attachment -- The petitioner challenged orders of the provisional attachments of property under Section 86 of the Act. The court observed that there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the Act. The petitioner is a running establishment.
Held that:- The Hon’ble High Court stayed the order impugned for a period of 8 weeks.
There is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. The order impugned are liable to be stayed. Accordingly there will be a stay of operation of attachment order.
Section 86 of the CGST Act, 2017--- Provisional Attachment -- The petitioner challenged orders of the provisional attachments of property under Section 86 of the Act. The court observed that there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the Act. The petitioner is a running establishment.
Held that:- The Hon’ble High Court stayed the order impugned for a period of 8 weeks.