TMI Blog2022 (4) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... he order under Section 83 of the Act. It is trite that when the Act specifically provides the requirements for invoking Section 83, it has to be strictly adhered to. Merely referring to the letter which indeed does not refer to section 74, it cannot be presumed that such proceedings under Section 74 of the Act were pending to initiate proceedings under Section 83 of the Act. Inference that could be drawn from the material available on record cannot be stretched to consider any letter issued requesting the assessee to pay the bills to be the compliance of Section 83 of the Act. In other words, compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and cavalier manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g examined the proceedings initiated under Section 83 of the Act vis- -vis the provisions of Section 83 has come to the conclusion that none of the requirements contemplated under Section 83[1] of the Act being satisfactorily found, allowed the writ petition. Hence, this writ petition by the Revenue. 3. Learned counsel for the Revenue inviting the attention of the Court to Annexure-D letter dated 27.08.2018 issued by the Superintendent [PREV], office of the Commissioner of Central Tax, submitted that the said letter is nothing but the notice/proceedings initiated under Section 74 of the Act. Pursuant to the said proceedings initiated, summons to witnesses were issued as per letter dated 17.10.2018 [Annexure-E]. In such circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel further submitted that the show cause notice dated 29.06.2020 has been issued by the Revenue under Section 74 of the Act relating to the period April 2019 to February 2020 and the assessment orders are passed for the months May, June, July 2020. The respondent-assessee has preferred. W.P.No.3955/2021 against the said show cause notice and three assessment orders are passed. Hence, this Writ appeal relating to the provisional attachment notice does not survive for consideration. 6. We have carefully considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 7. The fulcrum of dispute revolves around the provisional attachment notice dated 30.03.2019 [Annexure-L] issued un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stretch of imagination, these documents Anexures-D and E would not be construed as the material evidence to establish the pendency of proceedings under Section 74 of the Act. It is trite that when the Act specifically provides the requirements for invoking Section 83, it has to be strictly adhered to. Merely referring to the letter which indeed does not refer to section 74, it cannot be presumed that such proceedings under Section 74 of the Act were pending to initiate proceedings under Section 83 of the Act. Inference that could be drawn from the material available on record cannot be stretched to consider any letter issued requesting the assessee to pay the bills to be the compliance of Section 83 of the Act. In other words, compliance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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