9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (9) TMI 891 - HC - GSTMaintainability of petition - availability of alternative remedy of statutory appeal - lifting of attachment of bank accounts of petitioner - Applicability of time limitation as per Section 83 of the Central Goods and Service Tax Act, 2017 - HELD THAT - Mr Tej Pal Singh Kang, who appears on behalf of the petitioners, says that apart from anything else, since one year has passed, which is the maximum period prescribed under Section 83 of the Central Goods and Service Tax Act, 2017 CGST Act , the respondent/revenue is required to lift the attachment. The other relief that the petitioner claims is a declaratory relief. The petitioner seeks a declaration that Rule 159 along with Sub-Rules (1), (5) and (6) of the CGST Rules be declared ultra vires the Constitution - list the matter on 15.09.2022.
Issues:
Challenge to order of attachment dated 14.08.2020 and order dated 28.09.2020; Interpretation of Section 83 of the CGST Act, 2017; Declaration sought regarding the constitutionality of Rule 159 and Sub-Rules (1), (5), and (6) of the CGST Rules. Analysis: The petitioners approached the court challenging the orders of attachment dated 14.08.2020 and 28.09.2020 concerning a bank account. A previous writ petition was disposed of on 18.09.2020, directing the petitioners to utilize the statutory remedy under Rule 159(5) of the CGST Rules. The petitioners subsequently availed this remedy, resulting in an adverse order on 28.09.2020, which is now being contested in the current writ petition along with the initial attachment order. The petitioners argue that as a year has elapsed, as per Section 83 of the CGST Act, the revenue authority must lift the attachment. The petitioner also seeks a declaratory relief, requesting a declaration that Rule 159 and its Sub-Rules (1), (5), and (6) of the CGST Rules are unconstitutional. During the proceedings, the respondent's counsel sought an accommodation due to a family emergency, leading to the matter being adjourned to a later date for further instructions from the revenue authority's counsel. The court scheduled the next hearing for 15.09.2022, instructing the respondent's counsel to obtain necessary instructions regarding the issues raised in the case.
|
