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2022 (4) TMI 1195 - HC - GSTProvisional attachment of property - proceedings under Section 62 or Section 63 or Section 64 or Section 73 or Section 74 of the Act were pending at the time of issuance of the notice or not - Section 83 of the Central and Service Tax Act, 2017 - HELD THAT:- It has been held by the Writ Court that no documentary evidence has been placed on record by the Revenue to show that the proceedings were initiated under Section 74 of the Act so as to pass the order under Section 83 of the Act. It is trite that when the Act specifically provides the requirements for invoking Section 83, it has to be strictly adhered to. Merely referring to the letter which indeed does not refer to section 74, it cannot be presumed that such proceedings under Section 74 of the Act were pending to initiate proceedings under Section 83 of the Act. Inference that could be drawn from the material available on record cannot be stretched to consider any letter issued requesting the assessee to pay the bills to be the compliance of Section 83 of the Act. In other words, compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and cavalier manner - It is significant to note that every such provisional attachment shall ceased to have effect after the expiry period of one year from the date of the order under Sub-section (1) of Section 83 In the circumstances, learned Single Judge ought to have quashed Annexure-L – the provisional attachment notice dated 30.03.2019 not Annexures-‘D’ and ‘E’ the same is clarified. Annexure-L dated 30.03.2019 is set aside. There are no reasons to interfere with the well-reasoned order of the learned Single Judge. Resultantly, writ appeal stands dismissed.
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