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JL ENTERPRISES vs. ASSISTANT COMMISSIONER & OTHER
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Vinay Shraff

Dev Agarwal

Harsh Gudodia

Res. Counsel

A. Ray

T.m. Siddiqui

T. Chakraborty

Petitioner / Applicant	JL ENTERPRISES
Respondent	ASSISTANT COMMISSIONER & OTHER
Court	Calcutta High Court
State	West Bengal
Date	Mar 3, 2025
Order No.	WPA 30968 of 2024
Citation	2025(3) TAXREPLY 12613
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ORDER
ORDER 1. Questioning the provisional order of attachment issued under Section 83 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act), dated 13th April, 2023 passed by the Assistant Commissioner of State Tax, the instant writ petition has been filed. 2. Mr. Shraff, learned advocate appearing in support of the writ petition by drawing attention of this Court to the provisions contained in Section 83 of the said Act would submit that a power has been conferred on the authorities after initiation of proceedings under Chapter XII, XIV and XV of the said Act, to issue an order in writing thereby attaching provisionally any property including the bank account belonging to the taxable person provided the same in the opinion of the Commissioner is necessary for the purpose of protecting the interest of the Government Revenue. 3. By drawing attention of this Court to the provisions contained in Sub-section (2) of Section 83 of the said Act, he would submit that o....