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2021 (9) TMI 564 - HC - GSTProvisional attachment of property - no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof - Vires of section 83 of CGST Act - HELD THAT:- Mr. Mishra has not disputed that no proceedings under sections 62 or 63 or 64 or 67 or 73 or 74 have yet been initiated against the petitioner - the issue is squarely covered by the decision in M/S. S.S. OFFSHORE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2021 (8) TMI 344 - BOMBAY HIGH COURT]. Whilst so deciding, the Division Bench had relied on the decision of the M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT] where it was held that the order passed by the Joint Commissioner as a delegate of the Commissioner was not subject to an appeal under Section 107(1) and the only remedy that was available was in the form of the invocation of the writ jurisdiction under Article 226 of the Constitution. The High Court was, therefore, clearly in error in declining to entertain the writ proceedings. The order of provisional attachment under challenge is clearly in the teeth of the decision in Radha Krishan Industries - The order of provisional attachment dated 09/11/2020 stands set aside with further direction to the Assistant Commissioner to defreeze the bank account of the petitioner immediately. Petition allowed.
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