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BHARATBHAI MANILAL PATEL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Vaibhavi K Parikh
Res. Counsel
Government Pleader

Petitioner / Applicant

BHARATBHAI MANILAL PATEL

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 10, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17642 of 2019

Citation

2019(10) TAXREPLY 1887
Original Order
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ORDER

1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh and Mr. Parimalsinh B. Parmar, learned advocates for the petitioner invited the attention of the court to the impugned order of provisional attachment of property under section 83 of the State Goods and Services Tax/Central Goods and Services Tax Act, 2017 to point out that the same do not refer to the proceedings which have been launched against the petitioner. 2. Referring to the provisions of section 83 of the CGST Act, it was pointed out that the same can be invoked during the pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the said Act, however, in the present case, the impugned order of provisional attachment is totally silent as regards the section under which the proceedings have been launched. It was submitted that, therefore, the attachment of the bank account of the petitioner by the respondent is without any authority of law. 3. Reference was made to the impugne....

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