The petitioner is before this Court seeking direction against the respondent No. 3 to release the provisional attachment of the bank accounts, plant & machinery, factory premises etc on the ground that the provisional attachment made is dehors the provisions of section 83 of the Central Goods and Services Tax Act, 2017
Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts –– The petitioner sought directions against the respondent No. 3 to release the provisional attachment of the bank accounts, plant & machinery, factory premises etc on the ground that the provisional attachment made is dehors the provisions of section 83 of the Act. The allegation against the petitioner are that he has availed ITC on the basis of fake invoices issued by fictitious firms without any movement of goods. The petitioner is aggrieved since he has to make payment of due salary to around 150 employees and the electricity bills and the liability of GST. The objections raised by the petitioner under rule 159(5) have not been attended to and the petitioner is unable to continue his business operations. The court observed that the objections have been filed by the petitioner well within time. The commissioner has also afforded opportunity of hearing. However, he needs to pass an order which since has not come.
Held that:- The Hon’ble High Court directed the respondent to pass such order within 3 days. Any further actions on the part of the respondents if aggrieved by the outcome shall be permissible under the law.
The petitioner is before this Court seeking direction against the respondent No. 3 to release the provisional attachment of the bank accounts, plant & machinery, factory premises etc on the ground that the provisional attachment made is dehors the provisions of section 83 of the Central Goods and Services Tax Act, 2017
Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts –– The petitioner sought directions against the respondent No. 3 to release the provisional attachment of the bank accounts, plant & machinery, factory premises etc on the ground that the provisional attachment made is dehors the provisions of section 83 of the Act. The allegation against the petitioner are that he has availed ITC on the basis of fake invoices issued by fictitious firms without any movement of goods. The petitioner is aggrieved since he has to make payment of due salary to around 150 employees and the electricity bills and the liability of GST. The objections raised by the petitioner under rule 159(5) have not been attended to and the petitioner is unable to continue his business operations. The court observed that the objections have been filed by the petitioner well within time. The commissioner has also afforded opportunity of hearing. However, he needs to pass an order which since has not come.
Held that:- The Hon’ble High Court directed the respondent to pass such order within 3 days. Any further actions on the part of the respondents if aggrieved by the outcome shall be permissible under the law.