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2021 (4) TMI 31 - MADRAS HIGH COURTValidity of Summons issued - jurisdiction to initiate proceedings under the CGST/SGST Act - attachment of Bank Accounts of petitioner - HELD THAT:- The summons, which has been issued under Section 70 of the CGST Act cannot be construed as a notice affording an opportunity of hearing to the first respondent, in terms of Sub- Rule 5 of Rule 159 of the CGST Rules. The summons is in connection with the investigation initiated against the first respondent. Therefore, the appellant cannot take umbrage under the summons, dated 27.01.2021 to be construed as a notice under Rule 159(5). In the considered view of this Court, an order of attachment of the first respondent's bank account, which are stated to be 14 in number, should be for the purpose of protecting the interest of the Government Revenue and the Commissioner should be of the opinion, it is for such purposes and he is required to pass an order in writing attaching provisionally any property including bank account. The procedure is in terms of Rule 159 of the CGST Rules - It is submitted by the learned counsel for the appellants that the impugned order dated 10.03.2021 is yet to be given effect to and it is also submitted that the interest of Revenue would suffer, if the attachments are to be lifted at this stage, especially, when the first respondent is not cooperating in the investigation and therefore, the Court may fix a time frame within which the request for lifting the provisional attachment is decided by the first appellant. The authorized representative of the first respondent shall appear before the first respondent at 11.00 AM on 29.03.2021 - an opportunity of personal hearing be granted to the authorized representative - Appeal allowed in part.
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