TMI Blog2020 (12) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... - Hon'ble Surya Prakash Kesarwani And Hon'ble Dr. Yogendra Kumar Srivastava JJ. For the Petitioner : Vikrant Rana For the Respondent : B.K.Singh Raghuvanshi ORDER 1. Heard learned counsel for the petitioners and Sri B.K.Singh. Raghuvanshi, learned counsel for the respondents. 2. This writ petition has been filed praying to quash the impugned orders dated 22.07.2020 and 05.02.2020 passed by the respondent no.2 in exercise of powers conferred under Section 83 of the Central Goods and Services Tax Act, 2017. Petitioners have further prayed to issue a direction to the respondents concerned to release forthwith the provisional attachment of the current and saving bank account (Nos.) 306001010028200 and 3060020140796 respectively relating to PAN No.AAMPJ7368L in Union Bank of India, and also to release the FDR dated 24.10.2019 of ₹ 25 Lacs issued in the name of Principal Commissioner, CGST, Meerut in favour of the petitioners. 3. Learned counsel for the petitioners submits that as only show cause notice under Section 70 of the Central Goods and Services Tax Act, 2017 has been issued, the attachment under Section 83 of CGST Act can not be made. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. Section 83 - Provisional attachment to protect revenue in certain cases (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 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, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). Rule 142 (1A) The proper officer shall, before service of notice to the person chargeable with tax, interest and penalty, under sub-section (1) of Section 73 or sub-section (1) of Section 74, as the case may be, shall communicate the details of any tax, interest and penalty as ascertained by the said officer, in Part A of FORM GST DRC-01A. (2) Where, before the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the petitioners that the petitioners have not filed any objection against the impugned provisional attachment dated 22.07.2020. Therefore, the impugned orders cannot be said to suffer from any manifest error of law. 12. Learned counsel for the petitioners has relied upon a judgment of Punjab Haryana High Court dated 20.12.2019 in CWP No. 31382 of 2019 (O M) (Bindal Smelting Pvt. Ltd. Through its Director Versus Additional Director General, Directorate General of GST Intelligence) . Relevant para 10 of the judgment is reproduced below:- 10. Applying the above quoted provisions of CGST Act, 2017 and taking cue from afore-cited judgments of Gujarat High Court, which has noticed consistent judicial pronouncement and Bombay High Court, we find that in the present case attached account is Over Cash Credit account and Petitioner had debit balance of ₹ 6.42 Crore, thus question arises that whether continuation of attachment would protect interest of revenue or not. The Petitioner is running unit and more than 100 families are dependent upon Petitioner. Till date no proceedings under Section 74 of CGST Act are pending which would start as soon as show cause notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect interest of revenue, instead merely ruins the business of a dealer. Such an action of attachment of over cash credit account for the sake of recovery of confirmed demand, may in some peculiar case, may be still permitted but not at the stage of pending investigation . 13. In the aforesaid judgment, it is mentioned that the OCC account utilizing credit limit to the tune of ₹ 6.42 Crore was attached and there was debit balance of ₹ 6.42 Crore. On these facts it was held in para 10 of judgment that mandate of section 83 is to attach amount lying in an account in the form of FDR or saving and it cannot be intention or purport of Section 83 to attach an account having debit balance. In the present set of facts, the saving bank account of the petitioners being account Nos. 30600101002800 and 3060020140796 relating to PAN No.AAMPJ7368L in Union Bank of India have been attached. Thus, the aforesaid judgment relied by learned counsel for the petitioners has no bearing on facts of the present case. 14. The judgment dated 17.01.2020 of Bombay High Court in Writ Petition No. 3145 of 2019 (Kaish Impex Private Limited through its Director Vs. The Union of India, through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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