Ashok Kumar Vishwakarma Vs Union Of India & Ors
Date: October 3, 2023
Subject Matter
Appropriate remedy for an assessee against provisional attachment would be to invoke sub-rule 159(5)
Summary
The petitioner has filed a petition challenging the order of provisional attachment of their bank account and immovable property passed by the Commissioner under Section 83 of the CGST Act. The petitioner argues that the Commissioner did not form any…
We have heard learned Counsel for the Petitioner as also learned Counsel for the Revenue in the present proceedings filed under Article 226 of the Constitution of India. The Petitioner has challenged the order dated 25th April 2022 passed by the Commissioner, CGST & Central Excise, Bhiwandi Commissionerate exercising powers under Section 83 of the Central Goods And Service Tax Act, 2017 (CGST…