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DHARMESH GANDHI (M/S GANDHI INTERNATIONAL) vs. ASSISTANT COMMISSIONER (ANTI-EVASION) CGST AND OTHERS
(Bombay High Court)

Hon'ble Judges:

DIPANKAR DATTA
M. S. KARNIK
Pet. Counsel
Dharan V. Gandhi
Hiten Mehta
Res. Counsel
J.b. Mishra
Sangeeta Yadav

Petitioner / Applicant

DHARMESH GANDHI (M/S GANDHI INTERNATIONAL)
Respondent ASSISTANT COMMISSIONER (ANTI-EVASION) CGST AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Sep 7, 2021
Order No.

WRIT PETITION (L) NO.14725 OF 2021

Citation

2021(9) TAXREPLY 4659
Original Order
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ORDER

1. An order of provisional attachment of property dated November 9, 2020, passed by the Assistant Commissioner (Anti-Evasion), CGST & C. Ex., Belapur Commissionerate, upon invocation of Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’) is under challenge in this writ petition. 2. The primary contention of Mr. Gandhi, learned counsel for the petitioner is that as on date the order of provisional attachment was made, no proceedings under sections 62/63/64/67/73/74 of the Act were pending and, therefore, the jurisdictional fact for invocation of the power conferred by Section 83 did not exist and hence, the draconian power that such provision envisages could not have been exercised. Reliance is placed by him on the decision of the Supreme Court reported in 2021 SCC OnLine SC 334 (Radha Krishan Industries Vs. State of Himachal Pradesh and others) as well as on a decision of a coordinate Bench of this Court dat....

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