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KANAL ENTERPRISE vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Apurva N Mehta
Vijay H Patel
Tushar Hemani
Res. Counsel
Government Pleader

Petitioner / Applicant

KANAL ENTERPRISE

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 10, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17673 of 2019

Citation

2019(10) TAXREPLY 1878
Original Order
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ORDER

1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Mr. Apurva Mehta and Mr. Vijay Patel, learned advocates for the petitioner submitted that in this case, the respondents have blocked the tax credit of the petitioner vide order dated 20.07.2019. It was submitted that there is no provision under the State Goods and Services Tax Act or Central Goods and Services Tax Act which empowers the respondent officers to block the input tax credit of a supplier. 2. Referring to the order dated 30.07.2019 of provisional attachment of property under section 83 of the CGST Act as well as the order of provisional attachment of stock of the petitioner, it was submitted that the same have been passed in relation to the proceedings launched under section 71(1) of the said Acts. 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 proceedings under sections 62, 63, 64, 67, 73 or 74 of the said Act, howev....

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