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Satisfaction to be recorded before passing order of attachment of Assets under GST

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Attachment order — In the instant case, The Assessee Company is engaged in manufacturing & supplying TMT bars and paid GST on the same. The Revenue visited the Assessee's factory & compared stock of raw material & finished goods with recorded quantity of the same. Investigation at the end of the transporters revealed that the Assessee supplied & received goods without payment of tax. The Assessee was also compelled to give postdated cheques towards payment. Later the Revenue passed an order of attachment against the stock found to be in excess. Several bank accounts operated by the Assessee & its executives were also attached - The Assessee claimed that the attachment of the bank accounts had crippled the day-to-day activities of the Assessee & was impeding upon its ability to pay taxes.
Held that—As per mandate of Section 83(1) of the GGST Act, the Commissioner must record written reasons before attaching any property or bank accounts or taking any such drastic action. Besides, the Commissioner must record satisfaction that such action was justified so as to protect the Revenue's interests. In the present case, the Commr recorded no such satisfaction. Hence no opinion could be formed to validate the provisional attachment of property. Hence the attachment order is unsustainable. — Patran Steel Rolling Mill Vs. Assistant Commissioner of State Tax, Unit 2 [2018] 7 TAXLOK.COM 048 (Gujarat)
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