TMI Blog2023 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued, the same would lapse by virtue of Section 83(2) of the CGST Act. Section 83 of the CGST Act empowers the Commissioner to issue orders for provisional attachment of assets including the bank account of the taxpayer provided that it is necessary to protect the interest of the Revenue. There are no specific noting in the files, to the effect, that such an action is imperative in the facts of the present case. Although, the files produced today indicate that there are allegations of wrongful availment of Input Tax Credit. The respondent authorities are also investigating the chain of suppliers, and there is nothing to the effect that indicates that some of the entities which had purportedly supplied material to the petitioner hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been perused by us. 3. It is apparent that no order in the requisite Form GST DRC-22 was issued to the petitioner. 4. The petitioner also impugns the communication sent to various customers of the petitioner (namely, Gravita India Ltd. (Unit-II), Gravita Metal Inc., Sarika Industries Pvt. Ltd. and Gravita India Ltd.) directing them not to make payments for the goods supplied by the petitioner. The petitioner has also filed a communication dated 14.05.2018 sent by the respondent (DGGSTI) addressed to M/s Radha Krishan Industries, Kala Amb, Himachal Pradesh directing the said entity not to release the payments of the petitioner, which were due as consideration for the raw material purchased by them, from the petitioner. 5. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn 9. Insofar as the provisional attachment of the bank account is concerned, even if an order under Section 83 of the CGST Act was issued, the same would have lapsed by virtue of Section 83(2) of the CGST Act. 10. The communications issued to the petitioner s customers restraining them from making any payment against supplies made by the petitioner is also without authority of law. 11. Mr. Aggarwala, learned counsel appearing for the respondents assures this Court that respondents will be more careful in future in ensuring that orders such as attachment of the bank accounts or assets is issued strictly in accordance with the provisions of the CGST Act. 12. In view of the above, we don t consider it apposite to pass any further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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