2022 (5) TMI 65 - HC - GST

Notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 - Attachment of various properties - seeking stay of Form GST DRC-16 dated 20.11.2021 - time limitation - HELD THAT - The present writ petition challenging the Form GST DRC-16 is belated and therefore, the writ petition is liable to be dismissed. That apart, in Form GST DRC-16 merely attaches immovable properties. There is no attachment of any bank accounts. The petitioner appears to be interested in dragging on the proceeding though the petitioner appears to be in arrears of huge amount of tax for these assessment years. Since the matter has been remitted back, it is not open for the petitioner to now seek for quashing of the Form GST DRC-16. It is sufficient to state that the petitioner should participate in the proceedings before the respondent in terms of the notice dated 14.02.2022. The respondent is directed to proceed further in terms of notice dated 14.02.2022 and bring a closure to the issue one way or the other in terms of the order of the learned single Judge as affirmed by the Division Bench of this Court within a period of 3 months from the date of receipt of a copy of this order - Petition disposed off.

Summary

Issues:
1. Challenge to impugned order in Form GST DRC-16
2. Compliance with previous court orders
3. Petitioner's response to attachment notices
4. Belated writ petition
5. Participation in ongoing proceedings

Analysis:
1. The petitioner filed a writ petition challenging the impugned order in Form GST DRC-16, seeking to quash it as illegal and requesting compliance with a previous court order. The petitioner's representation dated 16.12.2021 was also mentioned.

2. The petitioner had previously filed writ petitions challenging assessment orders for specific years. The single Judge directed the petitioner to pay a specified amount for each order by a certain date, failing which the orders would be quashed. The matter was remitted back to the respondent for fresh orders within a specified timeframe.

3. Instead of complying with the single Judge's orders, the petitioner approached the Division Bench, which dismissed the appeal. Subsequently, the petitioner filed miscellaneous petitions, which were disposed of, allowing the petitioner to go before the authorities as per the single Judge's remand order.

4. Despite the previous orders, the respondent issued notices for attachment and sale of properties under the GST Act. The petitioner responded to the notices but claimed that the respondent proceeded further by attaching bank accounts. The petitioner sought a stay on the Form GST DRC-16 dated 20.11.2021.

5. The court noted the belated nature of the writ petition and the petitioner's apparent interest in prolonging the proceedings despite being in arrears of a significant tax amount. The court directed the respondent to proceed in accordance with a specific notice and bring closure to the issue within three months, subject to the final outcome of ongoing proceedings.

In conclusion, the writ petition was disposed of with no costs, and connected miscellaneous petitions were closed. The court emphasized the need for the petitioner to participate in the ongoing proceedings as directed.