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2019 (10) TMI 156 - HC - GSTRelease of attached Bank Accounts as well as godown/office and blocking of credit - section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Section 83 of the CGST Act empowers provisional attachment of property, subject to pendency of the proceedings under sections 62, 63, 64, 67, 73 or 74 of the CGST Act. The same does not contemplate, and rightfully so, provisional attachment pending any proceeding under section 83 of the CGST Act, inasmuch as, there can never be any proceeding pending under section 83 of the CGST Act as the same only empowers the State authorities to provisionally attach the property of a taxable person, subject to the provisions of section 83 being satisfied - It appears that the exercise of powers under section 83 of the CGST Act, whereby the bank account of the petitioner has been attached is totally without any authority of law. Blocking of the credit of ₹ 6,63,51,380/- available in the electronic credit ledger of the petitioner - HELD THAT:- The learned Assistant Government Pleader even with the assistance of the instructing officer is not in a position to point out any provision of law which empowers the respondent authorities to block the credit. Attachment of godown/office - HELD THAT:- The learned Assistant Government Pleader has submitted that the respondents would open the seal. Having regard to the fact that the order of attachment of bank account is prima facie without authority of law, and the order of blocking of credit is not backed by any statutory provision, the respondents are directed to forthwith withdraw the attachment of the bank account of the petitioner with the IDBI Bank, Prahladnagar Branch and to unblock the credit of ₹ 6,63,51,380/- available in the electronic credit ledger forthwith. Stand over to 17th October, 2019.
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