2023 (9) TMI 225 - HC - GST

Seeking rectification order under section 161 of the Goods and Services Tax Act, 2017 with reference to adjudication order under section 74 of the Goods and Services Tax Act, 2017 in respect of the Assessment Year 2018-2019 - provisional attachment of Bank Accounts - HELD THAT - There is no gainsaying that the issue raised by the petitioner and for which the rectification has been sought for, would be under examination by the revisional authority. In view of the revisional proceedings having been commenced, the present petition and the prayers made therein are rendered not liable to be gone into as the revisional authority is in the process of adjudication of the disputed aspects. It was requested by learned advocate for the petitioner Mr. Uchit Sheth that revisional authority may be directed to complete the proceedings within time-bound. This request is reasonable. Therefore, it is directed that the revisional authority shall complete the proceedings initiated under section 108(1) of the Act and pass appropriate orders in accordance with law after examining the merits of the issue involved within eight weeks from the date of receipt of order. In that process, the petitioner shall be granted opportunity of hearing. At this stage, learned advocate for the petitioner submitted that till the revisional decision is rendered by the revisional authority, interim relief granted earlier by this court about not taking coercive action may be continued so that irreversible situation may not arise for the petitioner - the present petition is disposed of.

Summary

Issues involved:
The issues involved in the judgment include a petition for rectification under section 161 of the Goods and Services Tax Act, 2017, challenging an adjudication order dated 3.3.2022, seeking remand of the case to the adjudicating authority, setting aside an order provisionally attaching a bank account, and requesting a refund of coercively recovered amounts.

Summary of Judgment:

Issue 1 - Rectification Order under GST Act:
The petitioner sought a direction for the Assistant Commissioner of State Tax to pass a rectification order under section 161 of the Goods and Services Tax Act, 2017 concerning an adjudication order dated 3.3.2022 for the Assessment Year 2018-2019. The court issued an interim direction prohibiting coercive action until the rectification order is passed.

Issue 2 - Revisional Process Initiated by Deputy Commissioner:
The Deputy Commissioner of State Tax initiated revisional proceedings under section 108(1) of the GST Act to re-examine the merits of the order dated 3.3.2022. The court observed that since revisional proceedings have commenced, the petition for rectification is not currently justifiable as the revisional authority is assessing the disputed aspects.

Issue 3 - Time-Bound Completion of Revisional Proceedings:
Upon the petitioner's request, the court directed the revisional authority to complete the proceedings under section 108(1) of the Act within eight weeks and pass appropriate orders after evaluating the merits, providing the petitioner with an opportunity for a hearing.

Issue 4 - Continuation of Interim Relief:
The petitioner requested the continuation of the interim relief preventing coercive action until the revisional decision is made to avoid irreversible consequences. The court extended the interim relief until the date of the decision in the revisional proceedings to safeguard the petitioner's interests.

Conclusion:
Without delving into the case's merits, the court disposed of the petition, directing the revisional authority to complete the proceedings within the specified timeframe and maintaining the interim relief against coercive action until the revisional decision is reached. Notice was discharged subject to the above directions.