The order of provisional attachment stands set aside on the ground that no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 of CGST Act with further direction to the Assistant Commissioner to defreeze the bank account of the petitioner immediately.
Section 83 of the CGST Act, 2017 – Provisional Attachment of property -- The petitioner challenged provisional attachment of property order dated November 9, 2020 under Section 83 of the Act, 2017. The petitioner counsel submitted that as on date no proceedings under sections 62/63/64/67/73/74 of the Act were pending and, therefore, the jurisdictional fact for invocation of the power conferred by Section 83 did not exist. The respondent counsel submitted that the petitioner ought to be relegated to the forum available under sub-rule (5) of Rule 159 of the relevant Rules, which provides an avenue to the party whose property is attached to seek revocation of such an order and have the property released from attachment. The court observed that no proceedings of the nature as referred to in Section 83 of the Act were pending against the petitioner as on November 9, 2020.
Held that:- The Hon’ble High Court set aside the order of provisional attachment.
The order of provisional attachment stands set aside on the ground that no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 of CGST Act with further direction to the Assistant Commissioner to defreeze the bank account of the petitioner immediately.
Section 83 of the CGST Act, 2017 – Provisional Attachment of property -- The petitioner challenged provisional attachment of property order dated November 9, 2020 under Section 83 of the Act, 2017. The petitioner counsel submitted that as on date no proceedings under sections 62/63/64/67/73/74 of the Act were pending and, therefore, the jurisdictional fact for invocation of the power conferred by Section 83 did not exist. The respondent counsel submitted that the petitioner ought to be relegated to the forum available under sub-rule (5) of Rule 159 of the relevant Rules, which provides an avenue to the party whose property is attached to seek revocation of such an order and have the property released from attachment. The court observed that no proceedings of the nature as referred to in Section 83 of the Act were pending against the petitioner as on November 9, 2020.
Held that:- The Hon’ble High Court set aside the order of provisional attachment.