9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 140 - HC - GSTAttachment of accounts of the petitioner - recovery of tax dues of the third party - alleged dues of Tvl SMIS Industrial Consultancy Services (P) Limited to the Commercial Tax Department - compliance with mandatory procedure prescribed under Section 79(1)(c) of the TNGST Act, 2017 read with Rule 145(1) of TNGST Rules, 2017 or not - HELD THAT - There is no merits in the impugned order seeking to attach the accounts of the petitioner without proper notice as is contemplated under Section 79(1)(c)(i) of the TNGST Act read with Rule 145(1) of the Act. The impugned order is set aside. However, the operation of the accounts shall kept in abeyance for a period of 10 days from the date of the receipt of a copy of this order. The respondents are at liberty to issue appropriate notice in accordance with the provisions of the TNGST Act, 2017 of the TNGST Rules, 2017 - Petition disposed off.
Issues involved: Impugned communication seeking to attach petitioner's accounts for alleged dues, compliance with mandatory procedure u/s 79(1)(c) of TNGST Act, 2017 read with Rule 145(1) of TNGST Rules, 2017.
The writ petition was disposed after hearing counsel for petitioner and Additional Government Pleader for first respondent. The petitioner highlighted impugned communication dated 15.02.2023 seeking to attach accounts for alleged dues of Tvl SMIS Industrial Consultancy Services (P) Limited to Commercial Tax Department. Petitioner argued that proper notice as per Section 79(1)(c)(i) of TNGST Act read with Rule 145(1) of the Act was not served before attaching the accounts. The Additional Government Pleader confirmed that a notice in form GST DRC-13 was unserved on the petitioner. The court considered arguments from both sides and found no merits in the impugned order to attach petitioner's accounts without proper notice as required by law u/s 79(1)(c)(i) of the TNGST Act read with Rule 145(1) of the Act. The court set aside the impugned order but directed that the operation of the accounts be kept in abeyance for 10 days from the receipt of the order copy. The respondents were instructed to issue appropriate notice in accordance with the provisions of the TNGST Act, 2017 and the TNGST Rules, 2017. The writ petition was disposed of with no costs, and connected writ miscellaneous petitions were closed.
|
