TMI Blog2023 (5) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... gs from inspection till assessment. However, the question that would arise is as to whether the proceedings may be kept pending endlessly such that attachments of bank accounts traverse three to four years seamlessly. It is the case of the respondents that the delay is on account of the non-response of the petitioner to show-cause notices. However, the respondents are well aware of the procedure set out under statute, and have to adhere to the same in a timely fashion, in accordance with law. In the present case, the show-cause notice has been issued only on 08.10.2022 in respect of an inspection that had transpired in January, 2019. The time lines as seen aforesaid would persuade me to arrive at a conclusion that the purpose of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 ('CGST Act', in short). 3. Based on the aforesaid allegations, there was seizure effected on various documents and electronic devices under mahazar dated 24.01.2019. The petitioner was also arrested and remanded to judicial custody and thereafter incarcerated in Puzhal. He was subsequently granted bail in Crl.O.P.No.8528 of 2019 on 09.03.2019. 4. In January, 2019, an order under Section 83 of CGST Act had been issued provisionally attaching various bank accounts in the name of the petitioner, his father and other firms operated by him and along with his family members. The provisions of Section 83 read thus:- 83. Provisional attachment to protect revenue in certain cases. (1) Where during the pendency of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue and in light of the proceedings under Chapters XII, XIV and XV of the Act. 8. The above chapters encompass all proceedings from inspection till assessment. However, the question that would arise is as to whether the proceedings may be kept pending endlessly such that attachments of bank accounts traverse three to four years seamlessly. It is the case of the respondents that the delay is on account of the non-response of the petitioner to show-cause notices. However, the respondents are well aware of the procedure set out under statute, and have to adhere to the same in a timely fashion, in accordance with law. 9. In the present case, the show-cause notice has been issued only on 08.10.2022 in respect of an inspection that had tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, that came to be decided on 05.10.2021. At paragraphs 9 to 12, I have noted the allegations relating to fraudulent claim of ITC. While deciding the matter in October, 2021, writ petition had been allowed directing the respondents to issue show-cause notice, directing the petitioner to cooperate and the proceedings to be finalised within a time fixed period. 13. I had also granted liberty to the respondents to resort to Section 83 if need so arose based on the determination of the tax liability in assessment. The matter was carried in appeal and the order confirmed except that the period for completion of assessment was increased by the Division Bench. Thus, reliance on that case does not advance the case of the respondents in this writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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