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TMI Blog2020 (3) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounts and that further receipts in the accounts till date of passing of fresh orders will remain untouched. He also states, again on instructions, that the Petitioners would furnish to the Respondents the receipts for the payments made to the vendors for completing the live residential and commercial projects of the Petitioners, accompanied by an affidavit explaining the details of such payments. Thirdly, the Petitioners will maintain status quo with regard to FDs, both which are under lien as well as the FDR which is free from encumbrances. The impugned order of provisional attachment of Petitioners' bank accounts are hereby set aside upon the condition that fresh orders would be passed by the Respondent No.2 in that regard, in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . on 25th February, 2020 the following order was passed in CWP No.4144 of 2020. By this petition, the petitioner has challenged the order of attachment of its bank account under Section 83 of the Central Goods and Services Tax Act, 2017 [read with Rule 159 of the Central Goods and Services Tax (CGST) Rules, 2017]. Reply on behalf of respondents has been filed and the same is taken on record. Copy of reply is handed over to learned counsel for the Petitioners. The principal argument is that the necessary concomitant for exercising the powers under Section 83 of the Act is 'opinion of the Commissioner that it is necessary for protecting the interest of the Government revenue'. On the other hand, the impugned order only menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the following order was passed by this Court:- Learned counsel for the Petitioners has filed rejoinder to the reply of the respondents and the same is taken on record. Copy of rejoinder is supplied to learned counsel for the respondents. Today, Mr. Vivek Ranjan, I.R.S., Director General of GST Intelligence, Gurugram is present in the Court and has apprised the Court that the order which has been passed under Section 83 of the Central Goods and Services Tax Act, 2017 read with rule 159(1) of the Central Goods and Services Tax (CGST) Rules, 2017 and in consonance with Form GST-DRC-22 and as per that form, there is no requirement for recording the reasons. In our opinion, this argument may not stand the scrutiny of law because the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, and also set out the proposed withdrawals to be made from those accounts in the event of lifting of freezing orders by the Respondents till 10th April, 2020, the tentative date by which it was proposed that fresh orders would be passed by the Respondents. 9. Today, Mr. Balbir Singh, Senior Advocate has handed over an affidavit dated 17th March, 2020 of the Petitioners setting out in a tabulated form the payments that were required to be made by the Petitioners as essential business payments upto 10th April, 2020 from the provisionally attached accounts for running their day to day operations and for no other purpose . The proposed payments have been depicted as under:- S. No. Particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree from encumbrances. 12. Mr. Sourabh Goel, learned senior panel counsel for Union of India submitted that the affidavit was not explicit whether there was any other account of the Petitioners and whether any sums have been received by the Petitioners between 7th February, 2020 to till date. 13. Mr. Balbir Singh, Senior Advocate, further on instructions, undertakes that subject to the impugned orders being set aside, the time bound directions be issued to the respondents to pass fresh orders in accordance with law, the Petitioners would ensure that no payments other than those set out in the tabular form (in para 9 above) would be made from the accounts till date of passing of fresh orders will remain untouched. He also states that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) The impugned order of provisional attachment of Petitioners' bank accounts are hereby set aside upon the condition that fresh orders would be passed by the Respondent No.2 in that regard, in accordance with law, taking into account the submissions made by the Petitioners in these petitions, not later than 10th April, 2020. (ii) The said orders will be communicated to each of the Petitioners not later than 12th April, 2020. (iii) It will be open to the Petitioners, if aggrieved by such orders, to seek appropriate remedies in accordance with law. 16. It is made clear that the Court has not expressed any opinion on the contentions of the Petitioners or of the response of the Respondents thereto. These are left open to be urg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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