9911796707
TMI Blog2021 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... similar issue relating to attachment of bank account of not only the taxable person but also of his family members. In that context, this Court held that bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members was set aside. Some bank accounts were released - for others, petitioner may file objection before the Commissioner i.e. respondent No.2 within a period of seven days from today - petition disposed off. - UJJAL BHUYAN MILIND N. JADHAV, JJ. Mr. Dharam Gandhi, Advocate for the Petitioner. Mr. J. B. Mishra a/w Ms. Sangeeta Yadav, for the Respondents. P.C. Heard Mr. Dharam Gandhi, learned counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aling D Gandhi (Son) Shaaling D Gandhi Various FDs FDs 2,00,000.00 Total 35,47,148.65 4. Learned counsel for the petitioner has made number of submissions assailing the legality and validity of the provisional attachment and has also relied upon a number of judgments of this Court as well as of other High Courts including Gujarat High Court by filing a compilation. 5. On the other hand, Mr. J. B. Mishra, learned counsel for the respondents has referred to the averments made in the reply affidavit filed on behalf of the respondents to contend that provisional attachment is justified and does not warrant interference. 6. After hearing the matter at some length, we find that out of the nine bank accounts that have been attached by respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter, the Commissioner must form an opinion that for the purpose of protecting the interest of the government revenue, it is necessary to attach any property provisionally, including bank account belonging to the taxable person. On satisfaction of the above two conditions, the Commissioner must pass an order in writing provisionally attaching any property of the taxable person including bank accounts. Because of the very nature of temporary attachment, sub-section (2) makes it abundantly clear that such provisional attachment shall not be in excess of one year from the date of the order made under subsection (1) and shall cease to have effect after the expiry of one year from the date of the order. * * * * * 17.1. As per sub-rule (1), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, it goes without saying that pre-assessment attachment of property, including bank account, even if provisional, is a drastic measure. Its sole purpose is to protect the interest of government revenue. It cannot be used as a punitive measure. It is a serious invasion into the private domain of a tax payer. Therefore, to ensure that the said power is exercised after due consideration and in a reasonable manner as well as to provide an opportunity to the tax payer to satisfy the Commissioner that such attachment is unnecessary and therefore should be lifted, provision for objection, hearing and release is provided in sub-rule (5). * * * * * 19. From a careful analysis of the above provisions what is to be noted is that the property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mandavia alias Mansi Siddharth Mandavia and Hriaan Siddharth Mandavia (minor) are not the concerned tax payers in this case. There are no allegations against them. To be more specific, there is no allegation or any averment made by the respondents that any money belonging to the petitioner or to his firm have been credited into the joint accounts of the petitioner with his wife or with his minor son or into the account of his wife. As a matter of fact, in paragraph 38 of their first affidavit, respondent Nos.5 to 7 have stated that the reason for attachment of other bank accounts appears to be their link with the petitioner or his PAN. They being not the tax payers in this case, provisional attachment of their bank accounts therefore would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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