Case Law Details
Kerala Communicators Cable Limited Vs The Commissioner Of Central Tax And Central Excise (Kerala High Court)
On a reading of Exts. P9, P9(A) and P9(B) orders, I am prima facie satisfied that none of the stipulations specfified in para 72 of the aforesaid judgment are evident in the orders impugned in this writ petition. 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 provisional attachment, on the bank accounts of a running establishment can have. Petitioner asserts that it is a running establishment and the annual audited reports, a copy of which is produced as Ext.P8 shows that the petitioner is a running establishment
In view of all the circumstances, mentioned above both legal and factual, I am prima facie satisfied that the order impugned are liable to be stayed.
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