There is no question of invoking Section 83 of the Act for the purpose of provisional attachment once the final order in form GST DRC-07 is passed.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner prayed for quashing the action under Section 83 taken by the respondent; prayed for directing the Respondents to lift the attachment of property; Not to take any coercive action against the petitioner. The court observed that a Co-ordinate Bench of this Court directed the respondent to lift the provisional attachment forthwith, if not done so far. The court further observed that there is no question of invoking Section 83 for the purpose of provisional attachment once the final order in form GST DRC-07 is passed. Therefore, the impugned order of provisional attachment purported to have been passed under Section 83 of the Act could be said to be without jurisdiction.
Held that:- The Hon’ble High Court set aside and quashed the impugned order.
There is no question of invoking Section 83 of the Act for the purpose of provisional attachment once the final order in form GST DRC-07 is passed.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner prayed for quashing the action under Section 83 taken by the respondent; prayed for directing the Respondents to lift the attachment of property; Not to take any coercive action against the petitioner. The court observed that a Co-ordinate Bench of this Court directed the respondent to lift the provisional attachment forthwith, if not done so far. The court further observed that there is no question of invoking Section 83 for the purpose of provisional attachment once the final order in form GST DRC-07 is passed. Therefore, the impugned order of provisional attachment purported to have been passed under Section 83 of the Act could be said to be without jurisdiction.
Held that:- The Hon’ble High Court set aside and quashed the impugned order.