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JAYCHEM ENTERPRISE PVT. LTD vs. ADDITIONAL DIRECTOR GENERAL AND OTHERS
(Bombay High Court)

Hon'ble Judges:

DIPANKAR DATTA
G. S. KULKARNI
Pet. Counsel
P. D. Jain
Res. Counsel
B. V. Samant
Jitendra B. Shah

Petitioner / Applicant

JAYCHEM ENTERPRISE PVT. LTD
Respondent ADDITIONAL DIRECTOR GENERAL AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Jul 8, 2021
Order No.

WRIT PETITION NO. 2583 OF 2021

Citation

2021(7) TAXREPLY 4367
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ORDER

1. Proceedings against the petitioner under Section 67 of the Central Goods and Services Tax Act, 2017 are pending. During the pendency of such proceedings, the Additional Director General, DGGI, Nagpur Zonal Unit by an order dated 18th June, 2021, recorded in Form GST DRC-22, has attached a bank account maintained by the petitioner in DBS Bank, Andheri (E), Mumbai. Such order of attachment is the subject matter of challenge in this writ petition. 2. Section 83 of the Central GST Act permits provisional attachment to protect revenue in certain cases. Such power has to be exercised in the manner laid down in sub-rule (1) of Rule 159 of the Central GST Rules (hereafter “the said Rules”, for short). However, sub-rule (5) of Rule 159 provides as follows: (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commission....

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