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2020 (1) TMI 509 - HC - GSTAttachment of bank account - Rule 159(1) of the of the Goods and Service Tax Rules, 2017 - attachment on the ground that proceedings had been launched against it in terms of Section 67(2) of the CGST Act to determine the tax or any other amount that may be due from it - HELD THAT:- The provisions of Section 83 mandate that the attachment of bank account be only during the pendency of proceedings in terms of Section 62/63/64/67/73/74 of the Act. In the counter filed by the respondents, they confirm at paragraph 5(ii), that the proceedings contemplated at the moment are in terms of Section 74. Having stated so as early as in June 2019, no action has been taken till date by issuance of show cause notice. In the light of the mandate contained in Section 83, either the respondents should initiate proceedings by issuing a show cause notice forthwith or should proceed to lift the attachment in question, also forthwith. The petitioner will appear before the respondent on 21.01.2020 and co-operate in the completion of verification process to enable immediate issuance of show cause notice. The show cause notice shall be issued within a period of two weeks, from 21.01.2020, i.e., on or before 04.02.2020 - Petition disposed.
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