TMI Blog2024 (2) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice dated 06.12.2023 is yet to be adjudicated, an order of provisional attachment that too 13 in number by attaching all the bank accounts of the appellant is very harsh, more particularly, when there is no material on record to indicate that there is an attempt made by the appellant to evade the payment of tax. That apart, the tax and interest which is payable is yet to be adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved by such order, the appellant has preferred the present appeal. 3. It is submitted that a show cause notice was issued to the appellant under Section 74(1) of the WBGST Act, 2019 read with Rule 142(1) of the WBGST Rules, 2017. In the summary of the show cause notice, the total tax payable has been computed at Rs. 92,44,628/-. It is not in dispute that the appellant within the time permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat apart, the tax and interest which is payable is yet to be adjudicated as the matter is still in the stage of the show cause notice. Therefore, at this juncture, the orders of provisional attachment of all the bank accounts of the appellant cannot be sustained. 5. For the reasons given hereinabove, the appeal stands allowed. The order passed in the writ petition is set aside and the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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