It appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. Hence, prima-facie the exercise of powers under Section 83 of the GST Act appears to be arbitrary and dehors the said provision.
Section 83 of the CGST Act, 2017 —Provisional Attachment —–The respondent counsel submitted that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the Act. The court observed that the powers under Section 83 could be exercised only during pendency of proceedings either under sections 62, 63, 64, 67, 73, or 74. Hence prima-facie the exercise of powers under Section 83 of the Act appears to be arbitrary and dehors the said provision.
Held that:- The Hon’ble High Court directed the respondent to state on affidavit as to under what circumstances the impugned order of attachment was passed. Listed the matter on 02.09.2021. Further, directed the respondent to lift the provisional attachment forthwith, if not done so far.
It appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. Hence, prima-facie the exercise of powers under Section 83 of the GST Act appears to be arbitrary and dehors the said provision.
Section 83 of the CGST Act, 2017 —Provisional Attachment —–The respondent counsel submitted that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the Act. The court observed that the powers under Section 83 could be exercised only during pendency of proceedings either under sections 62, 63, 64, 67, 73, or 74. Hence prima-facie the exercise of powers under Section 83 of the Act appears to be arbitrary and dehors the said provision.
Held that:- The Hon’ble High Court directed the respondent to state on affidavit as to under what circumstances the impugned order of attachment was passed. Listed the matter on 02.09.2021. Further, directed the respondent to lift the provisional attachment forthwith, if not done so far.