2025 (3) TMI 1393 - SCH - GST

Challenge to order of provisional attachment of bank account of the petitioner - HELD THAT - The final order passed under Section 74 of the CGST Act if ultimately challenged shall be looked into on its own merits in accordance with law without being influenced in any manner by any of the observations made by the High Court in its impugned order. This Court in M/s Radha Krishan Industries versus State of Himachal Pradesh Ors. 2021 (4) TMI 837 - SUPREME COURT has categorically said that once the final order is passed under Section 74 of the CGST Act the provisional attachment comes to an end. SLP disposed off.

Summary

The Supreme Court, presided by Hon'ble Justices J. B. Pardiwala and R. Mahadevan, addressed a petition concerning the provisional attachment of the petitioner's bank account under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act). The High Court had previously upheld this provisional attachment, prompting the petitioner to approach the Supreme Court.During the proceedings, the petitioner's counsel informed the Court that a final order under Section 74 of the CGST Act had been issued, which the petitioner intends to challenge. Consequently, the Supreme Court decided not to adjudicate the special leave petition on its merits. The Court emphasized that any challenge to the final order should be assessed independently, without influence from the High Court's prior observations.The Court referenced its decision in M/s Radha Krishan Industries v. State of Himachal Pradesh & Ors., which clarified that a provisional attachment ceases once a final order under Section 74 is issued. Accordingly, the special leave petition and any pending applications were disposed of.