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2023 (6) TMI 833 - GUJARAT HIGH COURTAttachment proceedings under Section 83 of CGST Act - out of the total amount of Rs. 56,14,388, Rs. 46 lakhs came to be withdrawn by the respondents from the bank account of petitioner maintained with HDFC Bank - Requirement of pre-deposit - HELD THAT:- Having gone through the material placed on record, it would emerge that pursuant to the show cause notice issued under Section 73 of the Act, adjudication order dated 02.03.2022 came to be passed in FORM GST DRC 07, whereby, the petitioner was directed to make payment of Rs. 56,14,388/- within the stipulated time. It is not in dispute that the petitioner preferred an appeal under Section 107 of the Act after the period of limitation i.e. after a period of three months. Along with the said appeal, petitioner has also preferred separate application for condonation of delay. The said proceedings are still pending before the Appellate Authority. Now, it is the contention of the petitioner that, in the meantime, on completion of period of three months, the respondents have passed an order of provisional attachment under Section 83 of the Act and thereby amount of Rs. 46 lakh came to be withdrawn from the account of the petitioner maintained with HDFC Bank. It is the case of the petitioner that as per the provisions contained in section 107 of the Act, the petitioner is required to pre-deposit 10% of the amount of tax i.e. Rs. 3,55,334/-. However, the respondents have recovered an amount of Rs. 46 lakh and therefore it is prayed that the respondents be directed to refund the remaining amount of Rs. 42,44,664/- to the petitioner - such contention is misconceived in view of the provisions contained in Section 73(9) read with Sections 78 and 107 of the Act. Petition dismissed.
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