In view of the fact that the matter has been seized by the learned Special Judge for Economic Offences-cum-IV Additional Metropolitan Sessions Judge, Visakhapatnam and also considering that the investigation is in crucial stage, we deem it not apposite to consider the prayer of the writ petitioner.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts – The petitioner challenged the proceedings dated 08.03.2019, thereby provisionally attaching the bank accounts under Section 83 of Act. The counsel for petitioners submitted that while attaching the bank account of the petitioners, no show cause notice was served on them to offer their explanation. Due to attachment of the accounts and freezing of locker, the petitioners are suffering a lot. The petitioners submitted representation but the respondent did not consider the same. The court observed that allegations leveled are that the petitioner was indulged in issue of fake GST invoices in the name of more than 70 fictitious/non-operating firms created by him at different locations in the States of Andhra Pradesh and Telangana without actual supply of goods to facilitate availment of irregular input tax credit and thereby defrauded the Government’s tax revenue. Further, the matter has been seized by the learned Special Judge for Economic Offences-cum-IV Additional Metropolitan Sessions Judge, Visakhapatnam and the investigation is in crucial stage, it is not proper to consider the prayer of the petitioners.
Held that:- The Hon’ble High Court disposed petition by giving liberty to the petitioners to approach the Court of Special Judge for Economic Offences-cum-IV Additional Metropolitan Sessions Judge, Visakhapatnam and file an application seeking appropriate relief, in which case, the said Court shall consider the same and after hearing both parties, pass an appropriate order in accordance with governing law and rules expeditiously.
In view of the fact that the matter has been seized by the learned Special Judge for Economic Offences-cum-IV Additional Metropolitan Sessions Judge, Visakhapatnam and also considering that the investigation is in crucial stage, we deem it not apposite to consider the prayer of the writ petitioner.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts – The petitioner challenged the proceedings dated 08.03.2019, thereby provisionally attaching the bank accounts under Section 83 of Act. The counsel for petitioners submitted that while attaching the bank account of the petitioners, no show cause notice was served on them to offer their explanation. Due to attachment of the accounts and freezing of locker, the petitioners are suffering a lot. The petitioners submitted representation but the respondent did not consider the same. The court observed that allegations leveled are that the petitioner was indulged in issue of fake GST invoices in the name of more than 70 fictitious/non-operating firms created by him at different locations in the States of Andhra Pradesh and Telangana without actual supply of goods to facilitate availment of irregular input tax credit and thereby defrauded the Government’s tax revenue. Further, the matter has been seized by the learned Special Judge for Economic Offences-cum-IV Additional Metropolitan Sessions Judge, Visakhapatnam and the investigation is in crucial stage, it is not proper to consider the prayer of the petitioners.
Held that:- The Hon’ble High Court disposed petition by giving liberty to the petitioners to approach the Court of Special Judge for Economic Offences-cum-IV Additional Metropolitan Sessions Judge, Visakhapatnam and file an application seeking appropriate relief, in which case, the said Court shall consider the same and after hearing both parties, pass an appropriate order in accordance with governing law and rules expeditiously.