Mahavir Enterprise Vs State Of Gujarat
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- August 19, 2021
- Type:
- Writ Petition
- Members:
- BELA M. TRIVEDI , ASHOKKUMAR C. JOSHI
Subject
Provisional attachment u/s 83 can only be exercised in case of pendency of proceedings under sections 62 or 63 or 64 or 73 or 74
Summary
It appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. It is needless to say that the powers under Secti…
Judgement
Learned AGP Trupesh Kathiriya for respondent – State has placed on record a copy of the remarks by the Assistant Commissioner of State Tax, Unit-60, Surat – respondent No. 4. From the said remarks, it appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of th…