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2022 (5) TMI 789 - ALLAHABAD HIGH COURTProvisional Attachment of Bank Accounts of petitioner - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- A bare reading of Section 74 of the CGST Act, 2017, leaves no manner of doubt that proceedings under Section 74 of the CGST Act starts with issuance and service of notice upon the assessee. It has been admitted in the personal affidavit filed today by the respondent no.2 that no notice under Section 74 of the CGST Act has yet been issued. Thus, as on the date of attachment order dated 22.10.2021, there was no notice under Section 74 of the CGST Act. Consequently, the attachment order dated 22.10.2021 itself was without jurisdiction and consequently, it is not sustainable. In the personal affidavit, dated 11.05.2022 filed today, the respondent No.2 has referred Section 115 of the Finance Act, 2021 (No.13 of the 2021) whereby Section 83 of the CGST Act has been amended. Section 1(2)(b) of the Finance Act, 2021 provides that Sections 108 to 123 shall come into force on such date as the Central Government may by Notification in the Official gazette appoint. Petition allowed.
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