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REAL TRADE vs. UNION OF INDIA AND ORS.
(Bombay High Court)

Hon'ble Judges:

DIPANKAR DATTA
M.S. KARNIK
Pet. Counsel
Anand A. Pande
Pooja Pande
Res. Counsel
J.b. Mishra
Sangeeta Yadav

Petitioner / Applicant

REAL TRADE
Respondent UNION OF INDIA AND ORS.
Court Bombay High Court
State

Maharashtra

Date Sep 7, 2021
Order No.

WRIT PETITION (L) NO. 4733 OF 2021

Citation

2021(9) TAXREPLY 4658
Original Order
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ORDER

1. An order dated 09/11/2020 passed by the Assistant Commissioner (Anti-Evasion), CGST & C. Ex., Belapur Commissionerate, for provisional attachment of property under section 83 of the Central Goods and Services Tax Act, 2017, is under challenge in this writ petition on the ground that no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof; hence, the jurisdictional fact for issuance of the order of provisional attachment being non-existent, the impugned order is ultra vires section 83. 2. Mr. Pande, learned advocate for the petitioner relies on the Division Bench decision of this Court dated August 3, 2021 in Writ Petition (L) No. 13363 of 2021 (M/s. S.S. Offshore Pvt. Ltd. Vs. Union of India and ors.) to contend that in a similar circumstance, the order of provisional attachment was set aside and the respondent therein directed to forthwith defreeze the bank account of the petitioner. 3. On behalf of the resp....

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