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2022 (7) TMI 344 - ALLAHABAD HIGH COURTAttachment of Bank Accounts of petitioner - amended provisions of Section 83 of the CGST Act were not available when the attachment order was passed - proceeding under Section 74 of CGST was pending as on the date of attachment or not - applicability of Section 83 of CGST Act as substituted by the Finance Act, 2021, which has come into force w.e.f. 01.01.2022 - HELD THAT:- In the impugned order dated 19.05.2022, the respondent no.2 has not mentioned at all that when proceeding under Section 74 of CGST Act has been initiated against the petitioner. Thus, prima facie the impugned order appears to be an abuse of the power by the respondent no.2 and an attempt to over reach the judgment of this Court in VARUN GUPTA VERSUS UNION OF INDIA AND ANOTHER [2022 (5) TMI 789 - ALLAHABAD HIGH COURT] where it was held that 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. Despite time granted by order dated 15.06.2022, the respondents have not filed counter affidavit - three more days granted and no more time will further be granted to the respondents to file counter affidavit annexing therewith proof of pendency of proceedings under Sections 67 and 74 of CGST Act - Put up as a fresh case on 08.07.2022 at 10:00 A.M.
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