ANANDBHAVAN PROPERTIES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In the instant petition, petitioner has sought for the following reliefs: (a) Issue a writ of certiorari or such other writ, order or direction as this Honble Court may deem fit, quashing the provisional attachment notice (bearing Number C No.IV/06/113/2018 BN HPU) dated 30.03.2019 in Annexure-L as being illegal and untenable in law, in the facts and circumstances of the instant case;

(2.) Respondents have invoked Section 83 of the Central Goods and Services Tax Act, 2017 (for short 'Act) to the extent of Class-II viz: every such provisional attachment shall cease to have affected after one year from the date of order made under Section 85 of the Act.

(3.) Learned counsel for the petitioner vehemently contended that the ingredients stated under Section 83 of Act is not attracted. It was further contended that either Section 62 or 63 or 64 or 67 or 73 or 74 is pending consideration, which is one of the ingredients for passing attachment of Bank account.