Case LawWP(C) NO. 20945 OF 2021
Kerala Communicators Cable Limited Vs Commissioner, Central Tax, Kochi
- Court:
- High Court
- Bench:
- Kerala
- Date:
- October 1, 2021
- Type:
- Writ Petition
- Members:
- BECHU KURIAN THOMAS
Subject
Provisional Attachment Order stayed for non-application of mind
Provisional Attachment
Summary
I am prima facie satisfied that there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. In this context, I also bear in mind that the crippling effect an order of pro…
Judgement
Admit. 2. Sreelal N. Warriar takes notice on behalf of respondents 1 and 2. The learned Assistant Solicitor General of India takes notice on behalf of third respondent. 3. In this writ petition, the petitioner is challenging Exts.P9, P9(a) and P9(b) orders of the provisional attachments of property under Section 86 of the Central Goods and Service Tax Act, 2017. As per the impugned orders, as many…