The relief with regard to the order in Form GST DRC-01A is not granted, whereas the order of provisional attachment of immovable property under section 83 of the Act is quashed and set aside.
Section 83 of the CGST Act, 2017 —Provisional Attachment —–The applicant is engaged in the business of manufacturing of different types of textile fabrics. The applicant prayed for quashing Form DRC 01A dated 23.07.2020; to quash the impugned provisional attachment order Form GST DRC-22 dated 24.07.2020 for residential premises; to direct the respondents to transfer the proceedings to the CGST department as they had already initiated the same; to lift the attachment of factory premises. The court observed that they are not inclined to interfere with the order passed in Form GST DRC-01A dated 23rd July, 2020. However, the order of provisional attachment of the immovable property in the form of the residential premises under section 83 is not sustainable in law.
Held that:- The Hon’ble Court partly allowed writ application and quashed the provisional attachment of immovable property under section 83 of the Act.
The relief with regard to the order in Form GST DRC-01A is not granted, whereas the order of provisional attachment of immovable property under section 83 of the Act is quashed and set aside.
Section 83 of the CGST Act, 2017 —Provisional Attachment —–The applicant is engaged in the business of manufacturing of different types of textile fabrics. The applicant prayed for quashing Form DRC 01A dated 23.07.2020; to quash the impugned provisional attachment order Form GST DRC-22 dated 24.07.2020 for residential premises; to direct the respondents to transfer the proceedings to the CGST department as they had already initiated the same; to lift the attachment of factory premises. The court observed that they are not inclined to interfere with the order passed in Form GST DRC-01A dated 23rd July, 2020. However, the order of provisional attachment of the immovable property in the form of the residential premises under section 83 is not sustainable in law.
Held that:- The Hon’ble Court partly allowed writ application and quashed the provisional attachment of immovable property under section 83 of the Act.