Provisional Attachment — Section 83 of the CGST Act, 2017—The petitioner prayed for quashing the impugned provisional attachment order, i.e. Form GST DRC-22, for both the premises i.e. for factory premises and residential premises issued in Form GST DRC-22 dated 24.07.2020 or alternative prayed to allow the petitioner so change the bank and then create an additional charge along with bank; to quash the impugned Form DRC-01 dated 24.08.2020. The court observed that in the first round of litigation, the writ applicant came before this Court by filing the Special Civil Application No.9527 of 2020,  27 TAXLOK.COM 037 (Gujarat) which came to be disposed of vide order dated 20th August 2020. While disposing of the Special Civil Application No.9527 of 2020,  27 TAXLOK.COM 037 (Gujarat), wherein order passed in Form GST DRC-01A dated 23rd July 2020 was quashed and remanded the matter back to the respondent for fresh consideration. The petitioner submitted that the authority while issuing fresh GST DRC-01A has simultaneously issued GST DRC-01. He is yet to reply to the notice issued in Form-01A. It is only thereafter that the further proceedings under GST DRC-01 could have been initiated. The petitioner submitted copy of the representation addressed to the respondent bringing this fact to his notice.
Held that:- The Hon’ble High Court directed the respondent to immediately look into the representation dated 26th August 2020 and take appropriate decision in accordance with law within the period of 15 days. — Formative Tex Fax Through Partner Ratan Kumar Saraf Vs. State of Gujarat  28 TAXLOK.COM 039 (Gujarat)