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2021 (10) TMI 523 - HC - GSTAttachment of Bank Accounts of petitioner - case of petitioner is that the impugned attachment is without any statutory sanction as it is consequent upon action under Section 67 of the Act, which deals with the power of the authorities to engage in inspection, search and seizure - Section 83 of CGST Act - HELD THAT:- In the present case, there are serious allegations in regard to the excess claim of ITC based on transactions with non-existent or fraudulent entities. However, such allegations are to be based upon supporting materials and evidences if they are to translate into an ‘opinion’ as required in terms of Section 83. No doubt, there are instances where, even prior to the passing of the assessment order sufficient material would be available even at the time of investigation to support a prima facie conclusion of suppression or excess claim. However, the ‘brief for opinion’ by R1 and the ‘opinion’ of R2 must contain references to the material while according sanction under Section 83. The power conferred upon an authority under Section 83 is substantial and with great power comes great responsibility. The authority concerned must justify the invocation of the coercive and intrusive recovery proceedings against the assessee, even prior to determination of liability and passing of an assessment order. The burden that lies upon the revenue is heavy and has to be seen to be discharged by them in a proper manner in each and every case where power under Section 83 is invoked. The opinion of R2 in this case is far more cryptic revealing total nonapplication of mind and merely repeating what R1 has stated in his request for sanction. The impugned order of attachment is set aside. Petition allowed.
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