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There is no power vested in the authorities to invoke the provisions of Section 83 during the pendency of the proceedings instituted under Section 71(1) of the Act.

Attachment of property — Section 83 of the CGST Act, 2017—The petitioner prayed for quashing the order of provisional attachment of the stock of goods; for quashing the order of provisional attachment of Current account; for quashing the action of blocking of ITC of Rs.24,30,850 vide communication dated 20.07.2019. A co-ordinate bench of this Court while issuing notice, directed the respondent to release the attachment of the bank account of and unblock the credit of the petitioner of Rs.24,30,850/- available in the electronic credit ledger. The petitioner submitted that the attachment over the goods continued to operate by virtue of the impugned order passed under Section 83 of the Act. The court observed that the plain reading of Section 83 of the Act would indicate that the powers can be invoked during the pendency of proceedings under sections 62, 63, 64, 67, 73 or 74 of the Act. There is no power vested in the authorities to invoke the provisions of Section 83 during the pendency of the proceedings instituted under Section 71(1) of the Act.
Held that:- The Hon’ble High Court quashed the impugned order of attachment under section 83 of the Act. — Kanal Enterprise Vs. State of Gujarat [2020] 22 TAXLOK.COM 154 (Gujarat)

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