reason that the exercise
of powers under Section 83 of the CGST Act directing provisional attachment of
the petitioners Bank Account, is an extraordinary order ... section 62 or section 63 or
section 64 or section 67 or section 73 or section 74 . In this case, the
proceedings under section
along with
interest and penalty under Section 74(5) of the Central Goods and Services Tax
Act, 2017 (" CGST Act "). Such intimation inter ... Amin
1-WP4914-22RESERVED.DOC
2023 under Section 74(1) of the CGST Act by the Joint Director, DGGI, Zonal
Unit, Mumbai (Respondent
along with
interest and penalty under Section 74(5) of the Central Goods and Services Tax
Act, 2017 (" CGST Act "). Such intimation inter ... Amin
1-WP4914-22RESERVED.DOC
2023 under Section 74(1) of the CGST Act by the Joint Director, DGGI, Zonal
Unit, Mumbai (Respondent
issued under Section 74(5) of the Central Goods and Services Tax Act, 2017
(hereinafter referred to as the " CGST Act ") read with ... impugned attachment orders") issued in Form GST DRC - 22, and the banks
were directed that no debit must be allowed to be made
Central Goods and Services Tax Act, 2017
(CGST Act) and the Maharashtra Goods and Services Tax Act, 2017 (MGST Act )
for the financial year ... purported exercise of powers
under Section 168A of the CGST Act and the MGST Act. It is the Petitioner's
contention that the impugned
provisionally attaching the Petitioner's bank account under Section
Page 2 of 13
Laxmi
::: Uploaded on - 20/04/2026 ::: Downloaded on - 24/04/2026 ... Act, 2017 (hereinafter referred to
as the " MGST Act ") held with Respondent Nos. 6 and 7 vide FORM GST DRC-
22 through orders
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