M/S. Sterne INDIA PVT LTD vs. Union Of INDIA
Held
The Court held that the provisional attachment order was not in the prescribed form and lacked the necessary averments regarding proceedings against the petitioner. It also noted that no proceedings under Section 74 of the CGST Act had been initiated against the petitioner at the time of attachment.
Facts
The petitioner's bank accounts were provisionally attached under Section 83 of the CGST Act during an investigation into alleged GST evasion through fake invoices. The petitioner argued that the attachment was illegal due to procedural non-compliance and lack of proper formation of opinion by the Commissioner.
Key Issues
Whether the provisional attachment of bank accounts under Section 83 of the CGST Act was validly exercised, considering procedural requirements and the necessity for protecting government revenue.
Sections Cited
Section 83, Section 67, Section 74, Rule 159, Rule 159(5), Section 107, Section 83(2)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF SEPTEMBER 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.12875 OF 2020 (T-RES)
Between:
M/s. Sterne India Pvt. Ltd. Having its office at: 249, 19th Main Road, Sector-4, HSR Layout, Bengaluru - 560 102 Represented by Authorized Signatory
Mr.Rishi Raj Singh Rathore. ... Petitioner
(By Sri Dharmendra Kumar Rana, Advocate for Sri K.J.Kamath, Advocate)
And:
Union of India Through Secretary Ministry of Finance Department of Revenue Room No.137, North Block New Delhi - 100 001. 2. Additional Director General of GST Intelligence Gurugram Zonal Unit 5th Floor, Mudit Square Plot No.24, Sector-32 Gurugram Haryana - 122 001. … Respondents
(By Sri Aravind V. Chavan, Advocate)
2 This Writ Petition is filed under Article 226 of the Constitution of India, praying to set aside the impugned provisional attachment of bank accounts of the petitioner maintai
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