Provisional attachment order has been issued by the competent authority under Section 83 of the Act for the purpose of protecting interest of the Government revenue, Therefore, the impugned orders cannot be said to suffer from any manifest error of law.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts ---The petitioner prayed for quashing the orders dated 22.07.2020 and 05.02.2020 passed under Section 83 of the Act, 2017; to issue a direction to the respondents to release the provisional attachment of the current and saving bank account. The petitioners submitted that as only show cause notice under Section 70 has been issued, the attachment under Section 83 can not be made. The court observed that provisional attachment order has been issued by the competent authority under Section 83 of the Act for the purpose of protecting interest of the Government revenue. Against this order, the petitioners have an opportunity to file an objection under sub-Rule 5 of Rule 159 of the Rules and they have not filed any objection against the impugned provisional attachment dated 22.07.2020.
Held that:- The Hon’ble High Court dismissed the petition.
Provisional attachment order has been issued by the competent authority under Section 83 of the Act for the purpose of protecting interest of the Government revenue, Therefore, the impugned orders cannot be said to suffer from any manifest error of law.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts ---The petitioner prayed for quashing the orders dated 22.07.2020 and 05.02.2020 passed under Section 83 of the Act, 2017; to issue a direction to the respondents to release the provisional attachment of the current and saving bank account. The petitioners submitted that as only show cause notice under Section 70 has been issued, the attachment under Section 83 can not be made. The court observed that provisional attachment order has been issued by the competent authority under Section 83 of the Act for the purpose of protecting interest of the Government revenue. Against this order, the petitioners have an opportunity to file an objection under sub-Rule 5 of Rule 159 of the Rules and they have not filed any objection against the impugned provisional attachment dated 22.07.2020.
Held that:- The Hon’ble High Court dismissed the petition.