Home Case Index All Cases GST GST + HC GST - 2023 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 574 - TELANGANA HIGH COURTLegality and validity of the provisional attachment of the bank account of the petitioner - Document Identification Number (DIN) was not mentioned in the provisional attachment order due to technical difficulty - non-payment of the tax due - HELD THAT:- Attachment of bank account, even if it be a provisional measure, is a serious intrusion into the private affairs of a citizen. Being a drastic measure, there must be overwhelming reasons to justify such an action. It is not a case of complete evasion of tax by the petitioner. Petitioner has on its own paid Rs. 98,92,412.00 which has been acknowledged by the respondents. According to the respondents, there is a short-payment of the tax due. It is mentioned that the quantum mentioned by the respondents is only a provisional figure even before issuance of show cause notice; not to speak of any adjudication order. In such a case, attaching bank account of the petitioner is not at all justified and would be wholly without jurisdiction; continuation thereof would be highly oppressive and violative of Articles 14 and 21 of the Constitution of India. When an order is ex facie without jurisdiction as in the present case, it would not be just and proper to relegate a taxable person to the forum of alternative remedy - the provisional attachment order dated 22.05.2023 set aside - petition allowed.
|