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2021 (9) TMI 612 - HC - GSTProvisional attachment of property - invocation of Section 83 of the CGST Act, 2017 - on date the order of provisional attachment was made, no proceedings under sections 62/63/64/67/73/74 of the Act were pending - HELD THAT:- The order is made on November 9, 2020 - It is evident from the reply affidavit that as on November 9, 2020, no proceedings against the petitioner had been initiated. If at all, proceedings were initiated on December 3, 2020 when the search of the petitioner’s premises were conducted. Proceedings initiated against an entity different from the entity whose bank account is attached would not clothe the concerned officer, otherwise empowered to order attachment of property, to invoke Section 83 without the jurisdictional fact being present. If so invoked, the order has to be held ultra vires Section 83 - no proceedings of the nature as referred to in Section 83 of the Act were pending against the petitioner as on November 9, 2020, the order of provisional attachment is ultra vires Section 83 of the Act. Accordingly, the order of provisional attachment stands set aside. The writ petition stands allowed with direction to the respondents to forthwith defreeze the bank account of the petitioner.
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