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PROEX FASHION PRIVATE LIMITED vs. GOVERNMENT OF INDIA & ORS
(Delhi High Court)

Hon'ble Judges:

PRATEEK JALAN

Pet. Counsel

Govind Rishi

Res. Counsel

Harpreet Singh

S.k.tanwar

Petitioner / Applicant	PROEX FASHION PRIVATE LIMITED
Respondent	GOVERNMENT OF INDIA & ORS
Court	Delhi High Court
State	Delhi
Date	Jan 6, 2021
Order No.	W.P.(C) 11245/2020 & CM APPL. 35053/2020
Citation	2021(1) TAXREPLY 3724
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Section 83

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ORDER
The proceedings in the matter have been conducted through video conferencing. 1. By way of the present petition, the petitioner seeks to challenge a communication dated 25.11.2020/01.12.2020 (Annexure-9 to the writ petition), by which the bank account of the petitioner in the respondent no.3-Bank (“the Bank”) has been attached by respondent no. 2, purportedly under Section 83 of the Central Goods and Services Tax Act, 2017 (“the Act”). 2. The contention of Mr. Govind Rishi, learned counsel for the petitioner, is that the respondent authorities have taken action against the petitioner under Section 83 of the Act, pursuant to proceedings initiated under Section 71 of the Act, whereas Section 83 of the Act, on its terms, cannot be invoked in such a situation. 3. By an order passed on 30.12.2020, notice was issued to the respondents and they were directed to file a counter affidavit. Although time was extended for the said purpose yesterday, Mr. Harpr....