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2023 (8) TMI 302 - HC - GSTAttachment of accounts and personal assets of petitioner - Section 74 of the GST Act - HELD THAT - There is no merit in the challenge to the impugned order passed under Section 74 of the GST Act, 2017. An option has been given to the petitioner to pay the tax, interest and 50% of the penalty, within a period of 30 days from the date of communication of the orders dated 24.03.2023 pursuant to Assessment Orders dated 20.03.2023. The petitioner has not been exercised the option within the stipulated time. Therefore, the petitioner has to challenge the assessment order dated 20.03.2023 under Section 107 of the GST Act. There is no merits in the present writ petition. Considering the fact that the petitioner had filed these writ petitions before expiry of the extended period of limitation for filing an appeal against the Assessment order dated 20.03.2023, the petitioner is given a liberty to file a statutory appeal within a period of 15 days from the date of receipt of a copy of this order, subject to compliance of other requirement of the provisions of the GST Act, 2017. Petition dismissed.
Issues involved:
The issues involved in this case include challenges to assessment orders under Section 74 of the GST Act, 2017, failure to exercise the option to pay tax, interest, and penalty within the stipulated time, and the possibility of filing a statutory appeal within a specified period. Challenges to Assessment Orders: The petitioner, a trader of metal scrap, was under investigation and had accounts and personal assets attached. The petitioner had obtained interim protection against arrest from the Honorable Supreme Court. Subsequently, the petitioner received four show cause notices for different Assessment Years, leading to four separate Assessment orders, all dated 20.03.2023. The petitioner then received a summary of the demand confirmed under Section 74 of the GST Act, 2017, for the Assessment order dated 20.03.2023. Despite this, the petitioner had not challenged the Assessment orders dated 20.03.2023 within the stipulated time for filing an appeal before the Appellate Commissioner under Section 107 of the GST Act, 2017, which was set to expire. Decision and Dismissal of Writ Petitions: The court found no merit in the challenge to the impugned orders passed under Section 74 of the GST Act, 2017. The petitioner was given the option to pay tax, interest, and 50% of the penalty within 30 days from the date of communication of the orders dated 24.03.2023, pursuant to the Assessment Orders dated 20.03.2023. As the petitioner did not exercise this option within the specified time, the court held that the petitioner must challenge the assessment order dated 20.03.2023 under Section 107 of the GST Act. Consequently, the court deemed the present writ petitions to be without merit and liable to be dismissed. However, considering that the writ petitions were filed before the expiry of the extended period of limitation for filing an appeal against the Assessment order dated 20.03.2023, the petitioner was granted liberty to file a statutory appeal within 15 days from the receipt of the order, subject to compliance with the provisions of the GST Act, 2017. The court dismissed the writ petitions with the mentioned liberty and ordered no costs to be incurred. Subsequently, the connected writ miscellaneous petitions were closed.
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