The precise contention of the learned counsel for the petitioner is that the proceedings under Section 74 can be initiated only once notice under sub-Section (1) is issued and in the present case, no such notice has been issued even till today. This petition is allowed and impugned order attaching the bank accounts is set aside.
Attachment of Bank Account— This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the CGST Act.
The precise contention of the learned counsel for the petitioner is that the proceedings under Section 74 can be initiated only once notice under sub-Section (1) is issued and in the present case, no such notice has been issued even till today.
We find that sub-Section (7) clearly says that if the proper Officer comes to the conclusion that the amount voluntarily deposited by the assessee falls short of the amount actually payable, he shall proceed to issue the notice as provided under sub-Section (1).
Held that— In the circumstances, this petition is allowed and impugned order attaching the bank accounts is set aside. It is, however, clarified that the revenue would be at liberty to take appropriate steps after initiating the proceedings in accordance with law.
The precise contention of the learned counsel for the petitioner is that the proceedings under Section 74 can be initiated only once notice under sub-Section (1) is issued and in the present case, no such notice has been issued even till today. This petition is allowed and impugned order attaching the bank accounts is set aside.
Attachment of Bank Account— This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the CGST Act.
The precise contention of the learned counsel for the petitioner is that the proceedings under Section 74 can be initiated only once notice under sub-Section (1) is issued and in the present case, no such notice has been issued even till today.
We find that sub-Section (7) clearly says that if the proper Officer comes to the conclusion that the amount voluntarily deposited by the assessee falls short of the amount actually payable, he shall proceed to issue the notice as provided under sub-Section (1).
Held that— In the circumstances, this petition is allowed and impugned order attaching the bank accounts is set aside. It is, however, clarified that the revenue would be at liberty to take appropriate steps after initiating the proceedings in accordance with law.