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VIDHATA METAL PVT vs. UNION OF INDIA
(Bombay High Court)

Hon'ble Judges:

G. S. KULKARNI
JITENDRA JAIN
Pet. Counsel
Abhishek Rastogi
Res. Counsel
Nitee Punde
Ram Ochani

Petitioner / Applicant

VIDHATA METAL PVT
Respondent UNION OF INDIA
Court Bombay High Court
State

Maharashtra

Date Jul 3, 2023
Order No.

WRIT PETITION NO. 2108 OF 2022

Citation

2023(7) TAXREPLY 7579
Original Order
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ORDER

ORDER P. C. 1. Mr. Rastogi, learned counsel for the petitioners has fairly stated that the petitioners would not have any further grievance in regard to the provisional attachment of petitioner’s bank account under section 83 of CGST Act, as the attachment has already been revoked/cancelled. Thus, the prayers to that effect in the petition have become infructuous. 2. The only grievance made by Mr. Rastogi in regard to the amount of Rs.1 crore, which according to the petitioner, was required to be deposited coercively prior to the provisional attachment. Mr. Rastogi submits that the concerned officer of the respondent had no authority in law to make such demand and issue an order freezing the bank account of the petitioner under section 83 of CGST Act and thereafter issue a show cause notice. He submits that such amount cannot be retained by the respondent under any provision of law and that the petitioner is entitled to forthwith refund of such amount. 3. On th....

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