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M/S. NEUTRON STEEL TRADING PVT. LTD. AND ORS. vs. THE COMMISSIONER CGST
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA

Pet. Counsel

Tejpal Singh Kang

Palak Nenwani

Res. Counsel

Harpreet Singh

Petitioner / Applicant	M/S. NEUTRON STEEL TRADING PVT. LTD. AND ORS.
Respondent	THE COMMISSIONER CGST
Court	Delhi High Court
State	Delhi
Date	Sep 18, 2020
Order No.	W.P. (C) 6609/2020
Citation	2020(9) TAXREPLY 3351
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Related Tags :

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Section 74

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Section 83

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Rule 159

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ORDER
CM APPL. 23038/2020 Allowed, subject to all just exceptions. W.P. (C) 6609/2020 & CM APPL. 23040/2020 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the provisional attachment order dated 14th August, 2020 issued by respondent No.1 to the petitioner’s bankers. 3. Learned counsel for petitioner submits that in the present case the sine qua non for exercise of power under Section 83 of CGST Act is absent as there is no proceeding pending under Sections 62, 63, 64, 67, 73 and 74 of CGST Act. 4. Issue notice. 5. Having heard the learned counsel for parties, this Court is of the view that Rule 159(5) of the Central Goods and Services Tax Rules, 2017 is squarely applicable to the facts of the present case. The Rule 159(5) of the Central Goods and Services Tax Rules, 2017 reads as under:-....