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SHRI RADHA RAMAN ALLOYS PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

DR. S. MURALIDHAR
S.K. PANIGRAHI
Pet. Counsel
B. Nayak
Res. Counsel
Ch. S. Mishra

Petitioner / Applicant

SHRI RADHA RAMAN ALLOYS PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Orissa High Court
State

Odisha

Date Jun 21, 2021
Order No.

W.P.(C) No.14901 of 2021

Citation

2021(6) TAXREPLY 4342
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ORDER

1. This matter is taken up by video conferencing mode. 2. The challenge in the present petition is to the provisional attachment order issued by the Deputy Director, Directorate General of Goods and Services Tax, Rourkela, Sundargarh (Opposite Party No.2) informing the Branch Manager, ICICI Bank (Opposite Party No.3) with which the Petitioner maintains an over draft bank account that the said account of the Petitioner stands attached under Section 83 of the Central GST Act. A direction is sought to Opposite Party No.3 Bank to allow the Petitioner to operate the said over draft account. 3. A perusal of Section 83 of the GST Act as applicable to the Odisha reveals that the Commissioner has been vested with the power to order the provisional attachment of any property, including a bank account, belonging to the taxable person “in such manner as may be prescribed.” Under Section 83 (2) of the OGST Act, such order of provisional attachment would be valid for one year ....

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