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2020 (12) TMI 898 - HC - GSTValidity of attachment proceedings - huge amount is due from the A.K.G Memorial Labour Contract Society Limited for serious violations under the Central GST Act, 2017 including non- remittance and misappropriation of huge amounts of Goods and Service Tax - Section 83 of CGST Act, 2017 - HELD THAT - The learned Standing Counsel for the 1st respondent also submits that the 1st respondent has already made the payment on the basis of the direction issued by the District Labour Officer for the period from July, 2020 to October, 2020. The petitioner cannot be granted any relief in this writ petition - Petition dismissed.
Issues: Challenge to letter informing non-release of due amount, serious violations under Central GST Act, attachment proceedings initiated, payment made based on District Labour Officer's direction.
Analysis: 1. The writ petition challenges a letter (Ext.P7) from the 1st respondent informing the petitioner about instructions from the additional 2nd respondent and PF authorities not to release any due amount. The petitioner was given time to settle dues. The additional 2nd respondent highlighted serious violations by A.K.G Memorial Labour Contract Society Limited under the Central GST Act, amounting to approximately 3.67 Crores, collected but not remitted to the Government. Attachment proceedings under Section 83 of CGST Act, 2017 were initiated against the petitioner, who had also filed a separate petition challenging those proceedings (W.P.(C) No.17108/2020). 2. The learned Standing Counsel for the 1st respondent confirmed that payment was made for a specific period based on the District Labour Officer's direction. Considering the circumstances, the court concluded that the petitioner cannot be granted any relief in the writ petition and subsequently dismissed the petition. In summary, the judgment addressed the challenge to the non-release of due amounts, serious violations under the Central GST Act, initiation of attachment proceedings, and payment made based on the District Labour Officer's direction. The court found that given the circumstances and the ongoing legal actions, the petitioner was not entitled to relief in the writ petition, leading to its dismissal.
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