Section 83 of the CGST Act, 2017 – Proceedings under Form GST DRC-16 --––- The appeal has been directed against the order passed by the learned Single Judge, dated 25.04.2022, whereby conditional directions to reassess the assessment for three years by making some deposit of amount has been given. The court observed that Form GST DRC-16, though issued under Section 79, can be construed as a provisional attachment order made under Section 83 of the Act. Section 83 enable the revenue to issue provisional attachment order to protect revenue in certain cases and if such orders are issued that will be valid for one year, within which, if the assessment process is completed based on which further proceedings can be initiated by the revenue. Therefore, merely because of the wrong quoting of the provision, the order impugned before the Writ Court cannot be successfully assailed by the appellant. Non-quoting of the provision of law or wrong quoting of the same may not vitiate the proceedings on that ground itself.

Held that:- The Hon’ble High Court dismissed the Writ Appeal and held that there is absolutely no scope for interfering with the order of the learned Judge, which is impugned in this Writ Appeal. However, this rejection will not preclude the appellant to seek for reassessment, which has already been initiated to be completed in the manner known to law and once the reassessment process is completed and orders are passed, depending upon the outcome of the same, the further action pursuant to the impugned order i.e., provisional attachment order can very well be decided.