Since the final order under section 74(9) of the GST Act has been passed by the Authorities, the provisional attachment orders of the account of the petitioner issued by the respondent comes to an end.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts –- The petitioner prayed for quashing of the attachment order, whereby the respondent has provisionally attached the Bank Account of the petitioner. It is alleged that the petitioner was involved in a wrongful availment of ITC. The counsel for the petitioner on 10-5-2021 submitted that the petitioner had been issued a final order dated 26-3-2021 passed under section 74 of the Act. After passing of final order in a proceedings, the order of attachment comes to an end. The court observed that the Hon’ble Supreme Court in case titled as Radha Krishan Industries v. State of Himachal Pradesh has held that after passing of the final order under section 74(9), the proceedings under the provisional Attachment order passed comes to an end. Since the final order under section 74(9) has now been passed by the Authorities on 26-3-2021, the provisional attachment orders of the account of the petitioner issued by the respondents comes to an end.
Held that:-The Hon’ble High Court allowed the petition and set aside the order.
Since the final order under section 74(9) of the GST Act has been passed by the Authorities, the provisional attachment orders of the account of the petitioner issued by the respondent comes to an end.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts –- The petitioner prayed for quashing of the attachment order, whereby the respondent has provisionally attached the Bank Account of the petitioner. It is alleged that the petitioner was involved in a wrongful availment of ITC. The counsel for the petitioner on 10-5-2021 submitted that the petitioner had been issued a final order dated 26-3-2021 passed under section 74 of the Act. After passing of final order in a proceedings, the order of attachment comes to an end. The court observed that the Hon’ble Supreme Court in case titled as Radha Krishan Industries v. State of Himachal Pradesh has held that after passing of the final order under section 74(9), the proceedings under the provisional Attachment order passed comes to an end. Since the final order under section 74(9) has now been passed by the Authorities on 26-3-2021, the provisional attachment orders of the account of the petitioner issued by the respondents comes to an end.
Held that:-The Hon’ble High Court allowed the petition and set aside the order.