Section 79 of the CGST Act, 2017 ––Attachment of Property —- The petitioner challenged the order passed in FORM GST DRC-16 dated 20.11.2021. The petitioner had earlier filed writ petitions, the learned single Judge directed the petitioner therein to pay a sum of Rs.3,00,000/- each in respect of each of the impugned assessment orders on or before 05.01.2021 and on such payment, the impugned orders were deemed to have been quashed and the matter was remitted back to the respondent. Instead of complying with the aforesaid orders, the petitioner took a chance before the Division Bench of this Court, which came to be dismissed by an order dated 25.03.2021. The petitioner submitted that despite the aforesaid order, the respondent had proceeded to issue the notice for attachment and for sale of the immovable property under Section 79 of the Act in Form GST DRC-16 by attaching various properties.  The court observed that present writ petition challenging the Form GST DRC-16 is belated and therefore, the writ petition is liable to be dismissed. Form GST DRC-16 merely attaches immovable properties and there is no attachment of any bank accounts. The petitioner appears to be interested in dragging on the proceeding though the petitioner appears to be in arrears of huge amount of tax for these assessment years.

Held that:- The Hon’ble High Court directed the respondent to proceed further in terms of notice dated 14.02.2022 and bring a closure to the issue one way or the other in terms of the order of the learned single Judge as affirmed by the Division Bench of this Court within a period of 3 months. All further proceedings regarding the sale of immovable property or attachment of the bank accounts of the petitioner will be subject to the final outcome of the proceedings contemplated in the notice dated 14.02.2022.