2024 (9) TMI 804 - HC - GST

Seeking a direction for the release of attachment of the immovable properties - discrepancy between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - HELD THAT - The petitioner has placed on record the order in original dated 30.05.2023. Proof of filing of the appeal has also been placed on record. From the document at pages 16 to 18 of the typed set of papers, it is evident that the petitioner has made the requisite pre deposit of 10% of the disputed tax demand by remitting a sum of Rs.4,94,956/-. Once such pre deposit is made, under sub-section (7) of Section 107, recovery proceedings in respect of the balance amount shall be deemed to be stayed. In this case, without waiting for the statutory period of three months, an attachment was effected of the petitioner's immovable property. Such attachment is contrary to the statutory prescription and cannot be sustained. Petition allowed by directing the first respondent to release the attachment over the immovable property bearing Survey Nos.1305/4, 1305/4B, 1306/1B and 1306/2A2 and situated in Kamandoddi Village of Shoolagiri Taluk.

Summary

The petitioner sought release of attachment of immovable properties due to tax discrepancy. The petitioner filed an appeal with requisite pre deposit. The court found the attachment to be contrary to statutory provisions and ordered its release within a week.