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BHARGAV D. KARIA, NIRAL R. MEHTA
Shree Dhanlaxmi Metal Industries Through Its Proprietor Kapil Hukmichand Kothari – Appellant
Versus
State Of Gujarat – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned Senior Advocate Mr.Saurabh Soparkar with learned advocate Mr.Hardik V.Vora for the petitioner and learned AGP Ms.Shrunjal Shah for the respondent no.
2. By this petition under Article 226 of the Constitution of India the petitioner has prayed for the following reliefs:
b. A writ of certiorari, or any other appropriate writ, order and/or directions in the nature of certiorari to quash the provisional attachment orders dated 14.09.2023 (Annexure A) and release the attachment over moveable properties including stock lying at the premises, 2 current bank accounts, fixed deposit and all the debtors' balances;
c. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus directing the respondent to refrain from resorting to any coercive measure against the petitioner;
(cc) A writ of mandamu
The court established that provisional attachment under Section 83 of the CGST Act requires tangible evidence of necessity to protect government revenue, and such powers must be exercised with cautio....
The Commissioner must form an opinion based on relevant facts and tangible material with a live link to the formation of the opinion when exercising the power of provisional attachment under Section ....
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....
Provisional attachments under Section 83 of the CGST/SGST Acts cannot extend beyond one year, and fresh orders cannot be issued after this period.
Provisional attachments under Section 83 of the CGST/SGST Acts cannot extend beyond one year, as specified in Section 83(2), and any fresh orders issued after this period are invalid.
, 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....
Provisional attachment orders under Section 83 of the CGST Act cannot extend beyond one year as per the explicit language of the statute, requiring strict interpretation.
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