9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 527 - HC - GSTFreezing of petitioner's Bank Account - no order in terms of Section 83 of the CGST Act, 2017 read with Rule 159 of CGST Rules, 2017 is served upon petitioner - HELD THAT - We direct the respondents to produce the original record with regard to issuance of the two aforesaid communications, freezing the bank accounts of the petitioner. The order passed in terms of the aforesaid provision should also be produced on the next date. List on 20.11.2019.
Issues: Petitioner's bank accounts frozen without proper order under Section 83 of the CGST Act, 2017.
Analysis: The High Court addressed the grievance raised by the petitioner regarding the freezing of their bank accounts by two separate communications issued by the Commissioner of Central Tax Delhi West and the DGGI, Bhopal Zonal Unit. The petitioner contended that no order had been served upon them in accordance with Section 83 of the CGST Act, 2017 read with Rule 159 of CGST Rules, 2017. The court, therefore, directed the respondents to produce the original records related to the issuance of the aforementioned communications freezing the petitioner's bank accounts. Additionally, the court ordered that the order passed under the relevant provision should also be produced on the next hearing date scheduled for 20.11.2019. This judgment highlights the importance of following due process and serving proper orders when freezing bank accounts under the provisions of the CGST Act, 2017. The court's directive to produce the original records and orders aims to ensure transparency and adherence to legal requirements in such matters. It underscores the significance of procedural fairness and the need for authorities to comply with statutory provisions when taking actions that significantly impact individuals, such as freezing their bank accounts. The court's intervention in this case serves as a safeguard against arbitrary or unjust actions by tax authorities, emphasizing the principles of natural justice and the rule of law in administrative proceedings related to taxation matters.
|
