TMI Blog2019 (6) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... not paid relates. Section 83 would come into play only after the necessary action is taken under section 62 of the Act, referred to above. The language of section 83 is plain and simple. Section 83 makes it clear that during the pendency of any proceedings under section 62, if the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue he may, by order in writing, attach provisionally any property including the Bank Account belonging to the taxable person. The facts of this case are quite clear. It appears that much before the notice under section 46 came to be issued or rather, much before the assessment could be undertaken under section 62 of the Act, the authority straightway proceeded to pass orders of provisional attachment of the goods as well as two Bank Accounts, referred to above. Such action cannot be said to be in accordance with law. The impugned orders of provisional attachment of the goods as well as the two Bank Accounts deserve to be quashed - appeal allowed - decided in favor of appellant. - R/SPECIAL CIVIL APPLICATION NO. 19180 of 2018 - - - Dated:- 19-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly) respectively, held by the writ applicant in its factory premises on the respective dates. 4.00. As a neat question of law has been raised in this writ application, we need not to go much into the facts. 5.00. On 11/12/2018, a Co-ordinate Bench of this Court passed the following order :- 1. Mr. Zubin Bharda, learned advocate for the petitioner has invited the attention of the court to the provisions of section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ), to point out that the same provides for provisional attachment to protect revenue in certain cases, and lays down that where during the pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, provisionally attach any property including a bank account, belonging to the taxable person. Reference was made to section 62 of the Act, to submit that the same comes into operation where a registered person fails to furnish the return under section 39 or section 45, even after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ader, has tendered affidavit in reply on behalf of respondent No.3. The same is taken on record. 2. Mr. Zubin Bharda, learned advocate for the petitioner, has submitted that though at present, the petitioner is not liable to make any payment, however, the petitioner is still ready and willing to pay the amount, as estimated in the show cause notice dated 27.11.2018, to the respondents. It was submitted that however, since the stock and bank accounts of the petitioner have been attached since November 2018, the petitioner would require some time to dispose of the stock before making such payments. It was, accordingly, submitted that the petitioner would start making payments as soon as the goods are disposed of and by the end of 31.01.2019, a sum of ₹ 1,50,00,000/- would be paid. Thereafter, the petitioner would continue to pay ₹ 1,50,00,000/- each month for a period of about eight months till the entire amount estimated by the respondents is paid. It was submitted that in light of the offer made by the petitioner, the provisional attachment of the stock and bank accounts of the petitioner may be lifted and the petitioner may be permitted to dispose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,00,000/- (Rupees One Crore Only) approximately for the current running month GST that would be payable and ₹ 50,00,000/- (Rupees Fifty Lakh only) towards the outstanding GST dues which are yet to be assessed. I undertake to continue to deposit the amount as stated by me hereinabove till the outstanding of the GST dues of the petitioner company are paid up entirely. 2. I crave leave of this Hon'ble Court to add, amend, alter, remove, delete, rescind or modify any or all contentions or averments stated hereinabove. Solemnly affirmed at Ahmedabad on this 29th day of December, 2018. 9.00. Mr.Bharda, the learned counsel appearing for the writ applicant vehemently submitted that the action on the part of the authorities in the passing orders of provisional attachment of the stock and Bank Accounts under section 83 of the Central Goods and Service Tax Act, 2017 (for short the Act ) is absolutely illegal and contrary to the scheme of the Act. 9.01. Mr.Bharda, the learned counsel invited our attention to section 46 of the Act. Section 46 reads thus :- Section 46. Where a registered pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs under section 62 of the Act were pending on the date of the order of provisional attachment. According to the learned counsel for the petitioner, no notice under section 46 was issued at the relevant point of time when the order of provisional attachment was passed. In such circumstances, referred to above, the learned counsel for the petitioner prays that the impugned orders of provisional attachment deserve to be quashed and set aside. 10.00. On the other-hand, Ms.Maithili Mehta, the learned AGP has vehemently opposed this petition. She submitted that no error much less an error of law could be said to have been committed by the authorities concerned in passing the impugned orders of provisional attachment. According to Ms.Mehta, when the order for provisional attachment came to be passed, the same should be construed as the initiation of the proceedings under section 62 itself. In such circumstances, referred to above, Ms.Mehta, submitted that there being no merit in this writ application, the same be rejected. 11.00. Having heard the learned counsel appearing for the parties and having gone through the materials on record, the only question t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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