This petition is being disposed of without entering into the merits of the matter.
Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts – The petitioner challenged the provisional attachment order attaching the properties under Section 83 of the Act. The petitioner was issued a SCN dated 22.07.2020 for the financial years 2017-18, 2018-19 and 2019-20 on the ground that the suppliers’ GSTN had been cancelled ab-initio and hence he has been asked to pay the tax of Rs. 2,37,20,365/- for the year 2017-18, Rs. 7,90,31,782/- for the year 2018-19 and Rs. 15,81,616/- for the year 2019-20. The petitioner submitted that the payments have been made to all through the banking channel towards the goods as well as tax, A search was carried out on 07.07.2021 pending the adjudication of the SCN dated 05.11.2020. The petitioner now sought direction to quash Provisional Attachment Orders. The petitioner is a public limited company, the allegation of wrongful availment of Rs. 137 Crores and attachment order is without any credible material on record. The court observed that that there shall need to be ordinarily the pendency of proceedings under Sections 62 or 63 or 64 or 67 or 73 or 74 of the Act for the commissioner to form an opinion for attaching the provisionally any property.
Held that:- The Hon’ble High Court directed the respondent to consider petitioner requests sought in the petition and to adjudicate the matter within 10 days. Further directed the respondent to complete the process of investigation within eight weeks and directed the petitioner some goods which were attached for export.
This petition is being disposed of without entering into the merits of the matter.
Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts – The petitioner challenged the provisional attachment order attaching the properties under Section 83 of the Act. The petitioner was issued a SCN dated 22.07.2020 for the financial years 2017-18, 2018-19 and 2019-20 on the ground that the suppliers’ GSTN had been cancelled ab-initio and hence he has been asked to pay the tax of Rs. 2,37,20,365/- for the year 2017-18, Rs. 7,90,31,782/- for the year 2018-19 and Rs. 15,81,616/- for the year 2019-20. The petitioner submitted that the payments have been made to all through the banking channel towards the goods as well as tax, A search was carried out on 07.07.2021 pending the adjudication of the SCN dated 05.11.2020. The petitioner now sought direction to quash Provisional Attachment Orders. The petitioner is a public limited company, the allegation of wrongful availment of Rs. 137 Crores and attachment order is without any credible material on record. The court observed that that there shall need to be ordinarily the pendency of proceedings under Sections 62 or 63 or 64 or 67 or 73 or 74 of the Act for the commissioner to form an opinion for attaching the provisionally any property.
Held that:- The Hon’ble High Court directed the respondent to consider petitioner requests sought in the petition and to adjudicate the matter within 10 days. Further directed the respondent to complete the process of investigation within eight weeks and directed the petitioner some goods which were attached for export.