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MAHESH M.C. vs. THE STATE OF KARNATAKA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV

Pet. Counsel

Harish V.s.

Res. Counsel

K.hema Kumar, Aga

Petitioner / Applicant	MAHESH M.C.
Respondent	THE STATE OF KARNATAKA AND OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Mar 26, 2021
Order No.	WRIT PETITION NO.5242/2021 (T-RES)
Citation	2021(3) TAXREPLY 4272
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Section 83

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ORDER
The petitioner has challenged the impugned order passed at Annexure-A as being contrary to the power conferred under Section 5(3) of the KGST Act, 2017/CGST Act, 2017. The petitioner has also assailed the order passed under Section 83 of the CGST Act on various legal contentions including that the power under Section 83 of the Act is to be exercised by the commissioner who must be of the opinion that for the purpose of protecting interest of the Government revenue there could be an attachment provisionally of property, bank account belonging to the taxable person. Reliance is placed on the judgment of the High Court of Gujarat in Spl. Civil Application No.13132/2019, wherein the High Court of Gujarat has gone in to the aspect of legal challenge as made herein and has held that the satisfaction of the designated officer under Section 83 of the Act must be of the named authority and none else. Further contentions are advanced as regards to the legal contention that the power of the de....