1. Heard, the learned advocates for the parties for some time. Learned advocate Mr. Hardik Vora for the petitioner has relied upon the decision of the Supreme Court in the case of M/s. Radha Krishan Industries vs. State of Himachal Pradesh and Others, AIR 2021 SC 2114 and submitted that the petitioner having filed the appeal under section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the said Act”) against the order of assessment and also having paid the amount of pre-deposit as required under sub-section (6) of section 107 of the said Act, the provisional attachment made under section 83 of the said Act cannot be continued in view of the said judgment of the Supreme Court, however, learned AGP Ms. Dhwani Tripathi with Mr. Utkarsh Sharma have drawn the attention of the Court that section 83 of the said Act has been amended and a new section 83 has been substituted in place of the present one by the Finance Act, 2021, however, they still have to verify the date of the notification of the said amendment. According to them, the newly substituted section 83 would have a wide repercussion and therefore, some time may be given to verify the position as to whether the said new provisions have come into force or not.

2. In view of the above, put up on 30th July 2021.

2.1 However, considering the affidavit-in-reply filed by the respondent to the effect that the petitioner firm is liable to pay the tax with interest and penalty, in aggregate ₹ 1,09,61,102/- and the department has attached the movable and immovable properties to the tune of ₹ 75,48,541/-, which include the attachment of two bank accounts i.e. of Union Bank of India account, having balance amount of ₹ 4,16,050/- and Canara Bank account with balance of ₹ 5,386/- and two other immovable properties worth ₹ 55,37,123/- and ₹ 15,89,982/- respectively, the Court is of the opinion that the interest of the Revenue would still remain substantially protected even if, at present, without going into the merits of the case, the provisional attachment in respect of two bank accounts is removed. It may be noted that the petitioner has already deposited the amount of deposit for filing the appeal under section 107 of the said Act.

3. In that view of the matter, without going into the merits of the other issues involved in the petition, at present, the provisional attachment in respect of the bank account No. 369801010029171 (Current Account) of the Union Bank of India and the bank account No. 3809201000037 (Current Account) of the Canara Bank is removed. The provisional attachment in respect of the two immovable properties shall continue.