M/S R.J. Exim And Another vs. The Principal Commissioner Central Goods And Service Tax And 3 Others
Held
The Court held that the provisional attachment orders were not bad in law as the petitioners had an opportunity to file objections but failed to do so. The judgments relied upon by the petitioners were distinguished on facts.
Facts
The petitioners challenged provisional attachment orders of their bank accounts and an FDR, issued under Section 83 of the CGST Act. The attachment was made after the proper officer issued an intimation under Section 74(5) and Rule 142(1A) regarding alleged availment of IGST credit from a non-existent supplier.
Key Issues
Whether provisional attachment under Section 83 of the CGST Act is valid when the assessee fails to file objections after receiving an intimation under Section 74(5) and Rule 142(1A).
Sections Cited
Section 83, Section 74, Section 74(5), Rule 142(1A), Rule 159(5)
AI-generated summary — verify with the full judgment below
Court No. - 5 AFR Case :- WRIT TAX No. - 608 of 2020 Petitioner :- M/S R.J. Exim And Another Respondent :- The Principal Commissioner Central Goods And Service Tax And 3 Others Counsel for Petitioner :- Vikrant Rana Counsel for Respondent :- B.K.Singh Raghuvanshi Hon'ble Surya Prakash Kesarwani,J. Hon'ble Dr. Yogendra Kumar Srivastava,J.
Heard learned counsel for the petitioners and Sri B.K.Singh. Raghuvanshi, learned counsel for the respondents.
This writ petition has been filed praying to quash the impugned orders dated 22.07.2020 and 05.02.2020 passed by the respondent no.2 in exercise of powers conferred under Section 83 of the Central Goods and Services Tax Act, 2017. Petitioners have further prayed to issue a direction to the respondents concerned to release forthwith the provisional attachment of the current and saving bank account (Nos.) 306001010028200 and 3060020140796 respectively relating to PAN No.AAMPJ7368L in Union Bank of India, and also to release the FDR dated 24.10.2019 of Rs. 25 Lacs issued in the name of Principal Commissioner, CGST, Meerut in favour of the petitioners.
Lea
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