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2022 (12) TMI 41 - HC - GSTRecovery of dues - Validity of attachment notices - direction to bank to withhold the amount of upto a sum of Rs.74,52,943/- and pay the same forthwith to the Government - statement recorded can be a substitute of determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act, or not - HELD THAT:- It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being 'due' from the petitioner. Neither has the petitioner been assessed under Sections 73 or 74, nor has there been any order passed reversing the Input Tax Credit that is claimed by the petitioner. The impugned notice has no legs to stand. The respondent relies on the fact that there was a statement made by the petitioner in the course of an enquiry conducted by the Intelligence Officer under Section 70 of the Act. However, a statement recorded cannot substitute a determination of liability under an order of assessment or any other order passed under the applicable provisions under the Act. This Court was concerned with a similar factual and legal position in the case of M/S. V.N. MEHTA & COMPANY VERSUS THE ASSISTANT COMMISSIONER, THE SUPERINTENDENT OF GST & CENTRAL EXCISE, THE STATE TAX OFFICER, THE MANAGER [2019 (11) TMI 766 - MADRAS HIGH COURT], and that Writ Petiton came to be allowed, this Court holding that the impugned proceedings were not maintainable under law, so too in the present case. The Impugned Notice dated 27.12.2019 is set aside in light of there being no statutory santion for the issuance of the same in terms of Section 83 of the Act. Petition allowed.
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