TMI Blog2019 (11) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... e before the Revenue anymore and on the other hand, it is for them to determine the tax liability by resorting to the procedures in accordance with law, instead of issuing the impugned proceedings straightaway under Section 79 based on the so called admission which is subsequently retracted. The impugned proceedings issued under Section 79 is not sustainable. No doubt, the first respondent sought to rely upon Section 83 to contend that the first respondent is entitled to make the provisional attachment - Perusal of Section 83 would show that the such provisional attachment can be resorted to only when proceedings are pending under any of the provisions viz., Section 62, 63, 64, 67, 73 and 74. In this case, as admitted by the learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determining either the tax, cess or interest or penalty totally amounting to ₹ 53,28,645/- as claimed in the impugned proceedings. Therefore, it is contended that Section 79 of the Central Goods and Services Tax Act, 2017, cannot be invoked by the first respondent to recover the said sum as if, such sum is an arrear payable by the petitioner. The learned counsel for the petitioner further pointed out that though a statement was obtained from the petitioner on 19.06.2019, by the Superintendent of GST, stating as if the petitioner availed input credit during the period from June - 2018 to October - 2018 on the strength of invoices of fake units, the said statement was subsequently retracted by the petitioner through com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to protect the interest of the Revenue. Even though, he said so, to a specific question put by this Court, whether any proceeding is pending against the petitioner, the learned counsel appearing for the first respondent answered in negative. 6. Under the above stated facts and circumstances, this Court has to see, as to whether the impugned proceedings can be sustained in the eye of law. 7. It is seen that except issuing the proceedings under Section 79, no other proceedings was ever issued against the petitioner determining their tax etc., liability, amounting to ₹ 53,28,645/- as claimed in the impugned proceedings. Section 79 of the CGST Act, 2017 contemplates that any amount payable by a person to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payable thereon under Section 50 and penalty as per the provision of CGST Act, 2017. Comment. A 17. I state that I received invoice along with goods from the above mentioned companies. I have paid them through bank account. In respect of documentary evidence I can provide you Stock register, packing slip, E-way bills, vehicle details, bank account details through which we made the bank transfer. 9. Therefore, it is apparent that the petitioner's statement given on 19.06.2019, to question Nos.13 and 17, contradicts with each other. Apart from doing so, the petitioner has also retracted the statement made to question No : 13 through communication dated 26.06.2019, spe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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