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2021 (6) TMI 913 - HC - GSTProvisional attachment of overdraft bank account - Section 83 of the Central GST Act - HELD THAT - The Petitioner has approached this Court without availing the aforementioned remedy available to it in law. Consequently, the Court directs that the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner and upon the receipt of such objection, the Commissioner shall proceed to fix a date for hearing the Petitioner, which date should be communicated to the Petitioner at least three days in advance. After hearing the Petitioner, the Commissioner shall pass a reasoned order in terms of Section 83 of the OGST Act and Section 159 (5) and (6) of the OGST Rules not later than 2nd August, 2021. The said order shall be communicated to the Petitioner not later than 9th August, 2021. Petition disposed off.
Issues:
Challenge to provisional attachment order under Section 83 of the Central GST Act. Analysis: The petition challenges a provisional attachment order issued by the Deputy Director, Directorate General of Goods and Services Tax, informing the bank about the attachment of the petitioner's over draft account under Section 83 of the Central GST Act. The petitioner seeks a direction for the bank to allow operation of the account. Section 83 of the GST Act empowers the Commissioner to order provisional attachment of any property, including a bank account, belonging to a taxable person. The attachment order is valid for one year from the date of issuance. Rule 159 of the OGST Rules, 2017 outlines the procedure for issuing a provisional attachment order, allowing the person whose property is attached to file an objection within seven days, followed by a hearing and a reasoned order by the Commissioner in FORM GST DRC-23 if the property is to be released from attachment. The court notes that the petitioner has not utilized the remedy available in law by not filing an objection before the Commissioner. Therefore, the court directs the petitioner to file an objection to the provisional attachment order before the Commissioner by a specified date. The Commissioner is required to fix a hearing date for the petitioner, provide a reasoned order in accordance with the relevant provisions of the OGST Act and Rules, and communicate the order to the petitioner within specific timelines. The court emphasizes that all contentions raised by the petitioner in the petition can be presented before the Commissioner for consideration on merits in accordance with the law. If dissatisfied with the Commissioner's order, the petitioner can seek further legal remedies. The writ petition is disposed of based on the above terms. Due to COVID-19 restrictions, the parties' counsel can use a printout of the order available on the High Court's website, treated as a certified copy subject to attestation by the concerned advocate as per the prescribed procedure.
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