2023 (3) TMI 999 - HC - GST

Provisional attachment of bank accounts of the petitioner - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The order dated 15.03.2023 is perused. At the end of a long narration, Commissioner has released the bank accounts of the petitioner from provisional attachment. Needless to say, observations made by the Commissioner of Ranga Reddy GST Commissionerate while passing the order dated 15.03.2023 was in the context of examining the objection raised by the petitioner to provisional attachment of bank accounts under Section 83 of the CGST Act and certainly those would not influence the assessment proceedings that may be initiated against the petitioner, which will be done in accordance with law. Petition disposed off.

Summary

Issues Involved:
The legality and validity of notices issued under Section 83 of the Central Goods and Services Tax Act, 2017, and the observations made by the Commissioner of Ranga Reddy GST Commissionerate during the proceedings.

Regarding the Legality and Validity of Notices:
The petition was filed under Article 226 of the Constitution of India challenging the notices dated 14.02.2023 issued by respondent No.1 to the bankers of the petitioner, provisionally attaching bank accounts under Section 83 of the CGST Act. The court directed the 1st respondent to pass an appropriate order under Rule 159 of the Central Goods and Services Tax Rules, 2017, after the petitioner filed objections against the attachment. The Commissioner subsequently passed an order dated 15.03.2023 releasing the bank accounts from provisional attachment, thereby addressing the petitioner's grievance.

Observations by the Commissioner:
The petitioner's counsel raised concerns about certain observations made by the Commissioner during the proceedings, suggesting they might impact fair adjudication in assessment proceedings. However, the court clarified that the Commissioner's observations were specific to examining the objection against the provisional attachment and would not influence any future assessment proceedings against the petitioner, emphasizing that assessments would be conducted in accordance with the law.

Conclusion:
The court disposed of the writ petition, indicating that the release of bank accounts from provisional attachment resolved the petitioner's grievance. The miscellaneous applications, if any, were to be closed without any order as to costs.