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2023 (10) TMI 858 - HC - GSTAttachment of petitioner's Bank Account - discrepancies in the ITC availed under the returns - opportunity of being heard not provided to petitioner - violation of principles of natural justice - HELD THAT - This petition is disposed of by binding down the respondents to the statement made on its behalf that is the appeal preferred by the petitioner would be taken up on 19.10.2023 and petitioner s bank account (A/c no. 26090200007725) maintained with the Bank of Baroda will be defreezed. It is accordingly, directed that the concerned bank (Bank of Baroda) shall not interdict the operation of the bank accounts on the basis of the freezing order dated 23.06.2023 passed under Section 83 of the GST Act. Petition disposed off.
Issues involved: Impugning order attaching bank accounts, expeditious disposal of appeal, discrepancies in Input Tax Credit (ITC) availed, provisional attachment of bank account u/s 83 of CGST Act.
Impugning Order Attaching Bank Accounts: The petitioner challenged an order dated 05.10.2021 where their bank accounts were attached without being heard, raising a demand of Rs. 44,04,335.40. The petitioner sought directions for the quick disposal of its appeal filed under Section 107 of the Delhi Goods and Services Tax Act, 2017, after depositing 10% of the disputed amount. Discrepancies in Input Tax Credit (ITC) Availed: The Adjudicating Authority issued show cause notices pointing out discrepancies in the ITC availed under GSTR-2A and GSTR-3B for the financial year 2019-20 amounting to Rs. 4,05,77,308/-. The petitioner contended that the impugned order was passed without granting them a hearing. Provisional Attachment of Bank Account u/s 83 of CGST Act: The respondents provisionally attached the petitioner's bank account under Section 83 of the Central Goods and Services Tax Act, 2017, despite the petitioner filing an appeal on 17.11.2021. The petitioner's bank account with Vijaya Bank, now Bank of Baroda, was frozen, but it was assured that the account would be defreezed before the appeal hearing scheduled for 19.10.2023. Final Decision: The petition was disposed of with directions for the expeditious disposal of the petitioner's appeal on 19.10.2023 and the defreezing of the petitioner's bank account (A/c no. 26090200007725) maintained with Bank of Baroda. The concerned bank, Bank of Baroda, was directed not to restrict the operation of the bank accounts based on the freezing order passed under Section 83 of the GST Act.
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