2018 (11) TMI 557 - HC - GST

Validity of attachment order - payment to be made in installments - writ petition was got dismissed as withdrawn on 12.10.2018 without liberty to file any fresh petition meaning thereby that the petitioner accepts the demand of dues - Held that - The present attachment which is impugned in the writ petition is pursuant to the above demand notice and is of a consequential nature. The petitioner cannot be granted any relief unless the demand is successfully challenged which stage is already over - petition dismissed.

Summary

Issues:
Challenge to attachment order dated 10.10.2018 based on excise dues and CGST payment demand notice dated 3.10.2018.

Analysis:
The petitioner sought the quashing of the attachment order dated 10.10.2018, which was based on a notice of demand for excise dues and Central Goods and Service Tax (CGST) issued on 3.10.2018. The petitioner did not dispute the demand notice but had previously filed a writ petition requesting to pay the excise dues in installments and to be granted three months to settle the CGST liability. The petitioner, in the earlier writ petition, had acknowledged the liability and expressed readiness to make payments as per the installment plan. However, the earlier writ petition was withdrawn without liberty to file a fresh one, indicating the petitioner's acceptance of the demand for dues. The current attachment was a consequential action following the demand notice, and the court noted that the petitioner had already accepted the liability, making it unnecessary to challenge the demand at this stage. The court emphasized that the opportunity for a show cause notice or hearing before issuing the demand had passed, and there was no basis to revisit the same. Consequently, the court found no merit in the petition and dismissed it accordingly.