2024 (2) TMI 1213 - HC - GST

Attachment of bank account of the petitioner for realization of due according to the department - order of attachment not served upon - petitioner relies on a downloaded copy of the portal - violation of principles of natural justice - HELD THAT - The State respondent submits that the aforesaid allegation of the petitioner is not correct and further submits that provisional attachment order in question was uploaded in the official portal of the department and he has produced the downloaded copy of such order. In such facts and circumstances of this case where disputed question of fact based on material evidence are involved, this writ Court cannot act as an enquiry authority and scrutinize the evidence by the parties with regard to the disputed question of fact about uploading of the attachment order - petition dismissed.

Summary

The High Court of Calcutta dismissed the writ petition challenging the attachment of a bank account by the WBGST authority for the realization of Rs. 1.5 Crore. The petitioner claimed the action was taken without serving any order of attachment, relying on a downloaded copy of the portal. The State respondent submitted that the provisional attachment order was uploaded on the department's official portal. The Court stated it cannot act as an inquiry authority in disputed factual matters and dismissed the writ petition (WPA 29214 of 2023).