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SONIA GOKANI, NISHA M. THAKORE
Grabdeal International Through Proprietor Pushpaben Babulal Jain – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
SONIA GOKANI, J.
1. By way of the present petition, the petitioners beg to challenge the action of the respondent no.2 directing the Branch Manager of (i) AU Small Finance Bank (ii) Kotak Mahindra Bank, and (iii) State Bank of India by communications dated 27.02.2020 and 02.03.2020 not to allow the petitioner to operate the bank account and further directed to stop the operation of the bank locker by exercising powers under Section 83(1) of the Central Goods and Service Tax, Act 2017 (hereinafter referred to as the ‘CGST Act’).
2. The brief facts leading to the present petition are as follows:-
2.1. On 25.02.2020, the Superintendent of Central Excise, Vadodara conducted a search and seizure at the premises of the petitioner located at 2/3 Dharamnagar Village- Bholav, Bharuch and thereafter investigation in respect of evasion of GST was conducted. The petitioner was summoned and his statement was recorded.
2.2. On 09.06.2020, the present petitioner was arrested and later he was sent to the judicial custody. Mr. Dilip Babulal Jain was a promoter and existing director of Gla
, time can be extended for a further period of six month. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. An inj....
The main legal point established in the judgment is that the provisional attachment under Section 83 of the CGST Act ceases to have effect after the expiry of one year from the date of the order, and....
The necessity of the formation of opinion by the Commissioner, the live nexus to the purpose of protecting the interest of the government revenue, and the existence of tangible material before the Co....
The main legal point established in the judgment is that the provisional attachment of a bank account under the MGST Act must be justified by pending proceedings under the relevant sections, and must....
The court held that Section 83 of the CGST Act does not require a pre-decisional hearing before provisional attachment and strict legal standards must be met for such actions.
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