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UTKARSH ISPAT LLP vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
NISHA M. THAKORE
Pet. Counsel
Avinash Poddar
Res. Counsel
---

Petitioner / Applicant

UTKARSH ISPAT LLP
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 17, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19216 of 2021

Citation

2021(12) TAXREPLY 4921
Original Order
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ORDER

1. The petitioner is before this Court seeking direction against the respondent No. 3 to release the provisional attachment of the bank accounts, plant & machinery, factory premises etc on the ground that the provisional attachment made is dehors the provisions of Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) and Gujarat Goods and Services Tax Act, 2017. 2. It appears that search proceedings had been carried under sub-section (2) of section 67 of the CGST Act at the registered premises of the petitioner and residential premises of the petitioner as well as the premises of the staff and consultants. The allegation is to the effect that the petitioner has availed Input Tax Credit on the basis of fake invoices issued by fictitious firms without any movement of goods. Respondent No. 3 has issued multiple form DRC-22 on 25.11.2021 along with reasons of attachment and provisionally attached the properties (movable and immovabl....

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