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2022 (2) TMI 998 - HC - GSTProvisional attachment of three individual bank accounts of the writ-applicant - Section 83 of the CGST Act - power to levy a provisional attachment - HELD THAT:- Prima-facie, it appears on plain reading of the three orders of the provisional attachment that the same does not record any satisfaction that it is necessary to provisionally attach the bank accounts so as to protect the interest of the revenue. Mr. Shah would submit that it is not just necessary for the concerned authority to point out such satisfaction from the original file or from the notings. Such satisfaction should be reflected in the very order passed by the authority - second limb of Mr. Shah’s submission is that at a point of time, when the powers under section-83 of the Act came to be exercised, the proceedings of the search under Section-67 of the Act had already come to an end. He would submit that as on date, there are no proceedings pending. Mr. Shah says so because till this date, the Department has not even thought fit to issue any show-cause notice. In such circumstances, according to Mr. Shah, the orders of provisional attachment cannot remain in force. Let Notice be issued to the respondents, returnable on 16.02.2022. Direct service to the respondents nos.2 to 5 is permitted. The respondent no.1 shall be served at the earliest by Email.
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