2019 (9) TMI 1279 - HC - GST

Attachment of bank accounts of petitioner - section 83 of the Goods and Services Tax Act, 2017 - HELD THAT - Issue Notice returnable on 1st October, 2019.

Summary

Issues:
Provisional attachment of bank account under section 83 of the Goods and Services Tax Act, 2017.

Analysis:
The petitioner's advocate highlighted the provisional attachment of the bank account under section 83 of the Goods and Services Tax Act, 2017, along with the notice issued under rules 100(2) and 142(1)(a) of the Goods and Services Tax Rules on 21.6.2019. The advocate argued that despite the petitioner's explanation of the suspicious transaction, the attachment of the bank account continued. The petitioner, an established company, regularly paid its tax dues and was not a fly-by-night operator. The advocate contended that attaching the bank account based on initiated proceedings was unjustified.

Upon considering the submissions, the court issued a notice returnable on 1st October, 2019, based on the arguments presented by the petitioner's advocate. Direct service was permitted on the same day as the court acknowledged the seriousness of the matter. The court's decision to issue a notice indicates a willingness to delve deeper into the circumstances surrounding the provisional attachment of the petitioner's bank account, suggesting a potential review of the justification for such drastic action.