The Hon’ble High Court directed to issue SCN within time frame and if SCN is not issued or concluded by way of a final order in the matter, the attachment order shall automatically quashed.
Section 83 of CGST Act, 2017 — Provisional Attachment of goods -– The appellant Revenue challenged the order dated 06.01.2020, passed by the learned Single Judge, disposing of the Petitions filed by the respondent Assessee, with the observations that the SCN may be issued, within the stipulated time frame, and if SCN is not issued within two weeks, the attachment of the goods in question shall be lifted forthwith. These proceedings could not be concluded and even the expected SCN could not be issued within the period of two weeks. The respondent counsel submitted that the respondent Assessee is not cooperating in the matter and has not presented himself for verification of certain preliminary materials. The petitioner counsel submitted that the imaging of data could be completed only during the second week of March, 2020. But still SCN has not been issued by the concerned competent Revenue Authority.
Held that:- The Hon’ble High Court directed that the SCN should be issued within a period of three months. Further directed the respondent Assessee to appear before the concerned Authority on 02.11.2020. Further fixed time frame of three months thereafter to conclude the assessment proceedings itself. If the SCN is not issued or concluded by way of a final order in the matter, the attachment order dated 28.03.2020 shall stand automatically quashed.
The Hon’ble High Court directed to issue SCN within time frame and if SCN is not issued or concluded by way of a final order in the matter, the attachment order shall automatically quashed.
Section 83 of CGST Act, 2017 — Provisional Attachment of goods -– The appellant Revenue challenged the order dated 06.01.2020, passed by the learned Single Judge, disposing of the Petitions filed by the respondent Assessee, with the observations that the SCN may be issued, within the stipulated time frame, and if SCN is not issued within two weeks, the attachment of the goods in question shall be lifted forthwith. These proceedings could not be concluded and even the expected SCN could not be issued within the period of two weeks. The respondent counsel submitted that the respondent Assessee is not cooperating in the matter and has not presented himself for verification of certain preliminary materials. The petitioner counsel submitted that the imaging of data could be completed only during the second week of March, 2020. But still SCN has not been issued by the concerned competent Revenue Authority.
Held that:- The Hon’ble High Court directed that the SCN should be issued within a period of three months. Further directed the respondent Assessee to appear before the concerned Authority on 02.11.2020. Further fixed time frame of three months thereafter to conclude the assessment proceedings itself. If the SCN is not issued or concluded by way of a final order in the matter, the attachment order dated 28.03.2020 shall stand automatically quashed.