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2021 (2) TMI 290 - HC - GSTProvisional attachment of the immovable properties as well as the cash credit account of the writ-applicant - Section 83 of the SGST Act, 2017 - HELD THAT:- The cash credit account of the writ-applicant should not have been ordered to be provisionally attached under Section 83 of the SGST Act, 2017. The position of law in this regard is now well-settled. Even otherwise, Mr. Poddar, the learned counsel would submit that for a liability of ₹ 3 lac and odd amount, the authority ought not to have proceeded to provisionally attached the immovable properties worth rupees more than 10 crores. He would further submit that as the cash credit account came to be freezed and rather provisionally attached, all other accounts including the term deposits have also been provisionally attached. The provisional attachment of the cash credit account cannot continue and the same is hereby lifted. Ultimately, if the entire liability as sought to be fasten is discharged by the writ-applicant, then the authority may continue passing appropriate orders lifting the provisional attachment of the immovable properties also - Application disposed off.
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