The adjudicating authority is directed to decide the show-cause notice in accordance with law and upon granting opportunity of hearing to the petitioner.
Section 83 of CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner was issued SCN under section 74 of the Act, 2017. As a result of initiation of such proceedings, the petitioner’s bank account has been attached under section 83(1) of the Act. The counsel for the petitioner submitted that the respondent action is mala fide and prayed for an interim order to lift the order of attachment. The respondents counsel sought 6 months’ time to complete the proceedings.
Held that:- The Hon’ble High Court directed the respondent to decide the SCN issued to the petitioner, within two months. The court listed the matter on 28th January, 2022.
The adjudicating authority is directed to decide the show-cause notice in accordance with law and upon granting opportunity of hearing to the petitioner.
Section 83 of CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner was issued SCN under section 74 of the Act, 2017. As a result of initiation of such proceedings, the petitioner’s bank account has been attached under section 83(1) of the Act. The counsel for the petitioner submitted that the respondent action is mala fide and prayed for an interim order to lift the order of attachment. The respondents counsel sought 6 months’ time to complete the proceedings.
Held that:- The Hon’ble High Court directed the respondent to decide the SCN issued to the petitioner, within two months. The court listed the matter on 28th January, 2022.