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.
Attachment of property— Section 83 of CGST Act— In the instant case, the writ applicant has come up before this Court being dissatisfied with action of the GST Authorities.
It appears that an inquiry has been initiated against the firm by the CGST Department issuing summons under Section 70(1) of the Act, 2017. It appears that pending the inquiry, the Department has taken two fold action. First an order in Form GST DRC-01A has been issued, and secondly, an order of provisional attachment of property under Section 83 of the Act in Form GST DRC-22 has been passed.
In the absence of any cogent or credible material, if the subjective satisfaction is arrived at by the authority concerned for the purpose of passing an order of provisional attachment under Section 83 of the Act, then such action amounts to malice in law.
Held that— 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.
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.
Attachment of property— Section 83 of CGST Act— In the instant case, the writ applicant has come up before this Court being dissatisfied with action of the GST Authorities.
It appears that an inquiry has been initiated against the firm by the CGST Department issuing summons under Section 70(1) of the Act, 2017. It appears that pending the inquiry, the Department has taken two fold action. First an order in Form GST DRC-01A has been issued, and secondly, an order of provisional attachment of property under Section 83 of the Act in Form GST DRC-22 has been passed.
In the absence of any cogent or credible material, if the subjective satisfaction is arrived at by the authority concerned for the purpose of passing an order of provisional attachment under Section 83 of the Act, then such action amounts to malice in law.
Held that— 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.