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2023 (6) TMI 289 - HC - GSTProvisional attachment of Bank Accounts of petitioner - HELD THAT - The petitioner has shown readiness and willingness to pay up the demand of Input Tax Credit raised by the authorities although without prejudice to the rights and contentions of the petitioner in the future adjudicatory proceedings, which may commence. According to learned Assistant Government Pleader and as stated above, summons under section 70(1) of the Central Goods and Services Tax Act, 2017 and under section 7091) of the Gujarat Goods and Services Tax Act, 2017, is issued. This aspect is fortified by the petitioner also. In view of the position arising where the petitioner would be paying within span of 15 equal monthly installments the tax demanded, order dated 30.11.2022 provisionally attaching Current Bank Account No. 045361900003074 of the petitioner held with the YES Bank Limited, is hereby set aside. As a consequence, the attachment of the abovementioned bank account shall be lifted forthwith. Petition disposed off as allowed in terms specified.
Issues involved: Provisional attachment of bank account under GST laws, prayer for lifting attachment, payment of outstanding tax in installments, readiness to pay disputed tax liability, rights and contentions of the petitioner.
The petitioner filed a petition under Article 226 of the Constitution seeking to set aside the order dated 30.11.2022, which provisionally attached their bank account held with YES Bank Limited. The petitioner also prayed for the interim relief of lifting the said attachment. The petitioner is engaged in trading in metal scrap and holds valid registration certificates under the Central Goods and Services Tax Act, 2017 and the Gujarat Goods Services and Tax Act, 2017. The authorities attached the bank account following a visit to the petitioner's premises and issuance of summons under relevant GST laws. Regarding the payment of outstanding tax, the petitioner expressed readiness to pay the disputed tax liability of Rs. 2,13,04,290 in 15 equal monthly installments. The petitioner filed an undertaking confirming their willingness to make the payments without prejudice to their rights and contentions in any future adjudicatory proceedings. The court noted the petitioner's willingness to pay the demanded tax amount and set aside the provisional attachment of the bank account. The attachment was lifted, and both parties were allowed to maintain their rights and contentions for any future proceedings without delving into the merits of the case. The petition was disposed of in favor of the petitioner, permitting direct service on the same day.
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