This court find that the order in original is appeallable before Commissioner (Appeals) subject to payment of 10% of the demand. Since petitioner has a statutory right of filing appeal against the order in original, to make such right meaningful, it is directed that provisional attachment of the bank account of the petitioner shall be withdrawn to the extent of 10% of the credited amount.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner challenged the order dated 01.12.2020, whereby the bank account of the petitioner was provisionally attached. The court observed that SCN was issued to the petitioner on 13th January, 2021, whereafter order in original dated 12th February, 2021 has been passed. The counsel for the petitioner submitted that the very purpose of provisional attachment of the bank account is no longer available with the respondents as the matter has attained finality in the form of order in original. The court observed that the order in original is appeallable before Commissioner (Appeals) subject to payment of 10% of the demand.
Held that:- The Hon’ble High Court directed that provisional attachment of the bank account shall be withdrawn to the extent of 10% of the credited amount with the remaining amount of 90% continuing under debit freeze, which shall be subject to outcome of the appeal or such order that may be passed by the appellate authority. Stand over to 20th April, 2021.
This court find that the order in original is appeallable before Commissioner (Appeals) subject to payment of 10% of the demand. Since petitioner has a statutory right of filing appeal against the order in original, to make such right meaningful, it is directed that provisional attachment of the bank account of the petitioner shall be withdrawn to the extent of 10% of the credited amount.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts - The petitioner challenged the order dated 01.12.2020, whereby the bank account of the petitioner was provisionally attached. The court observed that SCN was issued to the petitioner on 13th January, 2021, whereafter order in original dated 12th February, 2021 has been passed. The counsel for the petitioner submitted that the very purpose of provisional attachment of the bank account is no longer available with the respondents as the matter has attained finality in the form of order in original. The court observed that the order in original is appeallable before Commissioner (Appeals) subject to payment of 10% of the demand.
Held that:- The Hon’ble High Court directed that provisional attachment of the bank account shall be withdrawn to the extent of 10% of the credited amount with the remaining amount of 90% continuing under debit freeze, which shall be subject to outcome of the appeal or such order that may be passed by the appellate authority. Stand over to 20th April, 2021.