2023 (3) TMI 625

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..... : GP FOR COMMERCIAL TAX ORDER ( Per UDPR , J ) The challenge in this writ petition is to the notice under Section 70 (1) of GST Act, 2017 issued by the 3rd respondent to M/s. Sterlight technologies limited, Vishakapatnam who are the customers of the petitioner. 2. Heard learned counsel for petitioner Mr. G.V.Shivaji and learned Government Pleader for Commercial Taxes II. 3. The grievance of .....

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..... y not have power to issue a direction to stop payment by the summoning party to the assessee, would however argue, he has such power Under Section 83 of GST Act which deals with provisional attachment of any property or bank account of the assessee. 5. As can be seen, the impugned notice was issued under Section 70(1) of GST Act but not under Section 83 of GST Act. Section 70 (1) of GST act only .....

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..... ection 70 (1) of GST Act but not in exercise of powers conferred under Section 83 of GST Act. Thus at the outset, it is clear that the 3rd respondent has exceeded his power in directing M/s. Sterlight Technologies Limited to stop further payments to the petitioner herein. Therefore, such a direction is beyond the jurisdiction of the 3rd respondent. The same is liable to be set aside to that extent .....

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