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2023 (8) TMI 1208 - HC - GSTLifting of attachment order - seeking direction to 1st respondent to either refund the amount collected illegally or to permit the petitioner to adjust the same against further tax liability - HELD THAT - It is noticed that a similar issue was considered by this Court in M. ARUL KUMARAN, CHAIRMAN MANAGING DIRECTOR, M/S. ROYAL MERIDIAN IMPEX INDIA PRIVATE LIMITED VERSUS THE JOINT COMMISSIONER, O/O. THE COMMISSIONER OF GST CENTRAL EXCISE, THE DEPUTY COMMISSIONER OF GST CENTRAL EXCISE, THE DEPUTY COMMISSIONER OF GST CENTRAL EXCISE, THE RANGE SUPERINTENDENT OF GST CE, THE SUB-REGISTRAR 2023 (1) TMI 235 - MADRAS HIGH COURT , the Court held that order of attachment passed under CGST Act, 2017, ceases to have effect under Section 83(3) of the said Act. The Writ Petition is disposed of directing the respondents to take suitable steps in accordance with the law.
Issues involved:
The issues involved in the judgment are the direction to lift the order of attachments, communication to remove the attachment in the Encumbrance Certificate, refund of illegally collected amount, and adjustment against further tax liability. Judgment Details: 1. The petitioner filed a Writ Petition seeking a direction for the 1st respondent to lift the order of attachments and communicate the same for removal in the Encumbrance Certificate, along with the refund of an illegally collected amount or permission to adjust it against further tax liability. 2. No representation was made for the 2nd respondent during the proceedings. 3. The learned counsel for the petitioner and the learned Junior Panel Counsel for the 1st respondent were heard. 4. The Court noted a similar issue in a previous case and referred to the order dated 21.12.2022, where it was held that the order of attachment under the CGST Act, 2017, ceases to have effect under Section 83(3) of the said Act. 5. The Court mentioned another order dated 20.04.2023 in a different case where a stay was ordered. 6. The Court found that the attachment of the petitioner's immovable property made on 28.01.2021 should be lifted in accordance with Section 83 of the Tamil Nadu Goods and Services Tax Act, 2017. 7. The Writ Petition was disposed of, directing the respondents to take suitable steps as per the law laid down in the previous case within 30 days from the date of receipt of the order. 8. Consequently, the Writ Petition was allowed with the above observations, and no costs were imposed.
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