Home Case Index All Cases GST GST + HC GST - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 896 - BOMBAY HIGH COURTSeeking revocation of provisional attachment of the Petitioner’s bank account - only contention urged on behalf of the Petitioner is that there was no reason to believe nor was there any tangible material for the Commissioner to confirm the provisional attachment of the Petitioner’s bank account in exercise of the powers under Section 83 of the the Central Goods and Service Tax Act, 2017 - HELD THAT:- There was substantial material for the Commissioner to form an opinion that the interest of the Revenue is required to be protected. Learned Counsel for the Petitioner has not contended that such material was not tangible material to form the opinion to attach the Petitioner’s bank account nor such a case is made out in the application filed by the Petitioner for revocation of the provisional attachment. Thus, merely relying on the decision of the Supreme Court in M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT], would not suffice, in the absence of material available for the Petitioner to confront the department against an action under Section 83 of the CGST Act. The Petitioner having failed to even make out a prima-facie case against the provisional attachment, it is difficult for us to be persuaded to take a different view in the matter. In any event, it is brought to notice by the learned Counsel for the Respondent that now a Show Cause Notice dated 29th February 2024, under the provisions of Sections 74(1) and 122 of the CGST Act, 2017 as also the Maharashtra GST Act, 2017 read with IGST Act, 2017 has been issued to the Petitioner - SCN has abundant material which has been gathered by the department in the investigation in making a tax demand of Rs. 3.63 crores against the Petitioner, along with the recovery of other amounts as set out in paragraph 40 of the Show Cause Notice. There are no merit in this Petition. It is accordingly rejected.
|