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GST Commissioner released bank account of petitioner (as ordered by High Court in favour of petitioner) but re-attached the same on the next day by a fresh order: High Court fines department with Rs.50,000

The basic ingredients required for passing the order u/s 83 of CGST Act as also authoritatively pronounced by Hon’ble Supreme Court and binding upon the respondents under Article 141 of the Constitution of India, have been deliberately and completely ignored by the Revenue.

- High Court

Facts of Case:

1. Earlier, Bank account of the petitioner was attached u/s 83 of CGST Act, against which the petitioner filed writ petition and the writ petition was allowed in favour of petitioner by this Court on the ground that no proceeding u/s 74 of CGST was pending as on the date of attachment and that amended provisions of Section 83 of the CGST Act were not available when the attachment order was passed.

2. Consequently, the revenue has withdrawn the attachment and passed an order on 18.05.2022 intimating the Bank that the attachment has been quashed but on the very next day (i.e. 19.05.2022), the revenue has passed another order to attach the same bank account again.

3. Therefore this writ petition has been filed by the petitioner against order dated 19.05.2022. 

Held by High Court:

Facts of the present case clearly reveals that no proceedings under Section 74 of the C.G.S.T. Act has yet been initiated. That apart the respondent No.2 while passing the impugned order, has neither recorded his opinion nor referred to any tangible material which necessitated him to pass the impugned provisional attachment order so as to protect the interest of the Government revenueThe basic ingredients required for passing the impugned order under Section 83 of the CGST Act as also authoritatively pronounced by Hon’ble Supreme Court and binding upon the respondents under Article 141 of the Constitution of India, have been deliberately and completely ignored by the respondent No.2. Despite the earlier order having been quashed by this Court, the respondent no.2 has chosen to pass the impugned order on the very next day of withdrawing the earlier order. The impugned order has been passed in a most arbitrary and illegal manner and in complete disregard of provisions of Section 83 of the C.G.S.T. Act read with Rule 159 of the C.G.S.T. Rules 2017 and the law laid down by Hon’ble Supreme Court.

Consequently, the impugned order can not be sustained and deserves to be quashed with exemplary cost.

For all the reasons aforestated, the impugned order dated 19.05.2022 u/s 83 of CGST Act passed by the revenue, can not be sustained and is hereby quashed. Writ petition is allowed with cost of Rs. 50,000/- which shall be paid by the respondents to the petitioner.


:

Attachment of Bank or Property

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Author:

TaxReply


Aug 31, 2022

Comments


If any officer is a habitual offender, should not there be provision for demotion?
By: Shyam | Dt: Aug 31, 2022
Provide me informetion related judgements of honble high कोर्ट and सुप्रीम कोर्ट
By: Surendra Kumar Singh Adv | Dt: Sep 6, 2022


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