9911796707
TMI Blog2021 (4) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ion initiated against the first respondent. Therefore, the appellant cannot take umbrage under the summons, dated 27.01.2021 to be construed as a notice under Rule 159(5). In the considered view of this Court, an order of attachment of the first respondent's bank account, which are stated to be 14 in number, should be for the purpose of protecting the interest of the Government Revenue and the Commissioner should be of the opinion, it is for such purposes and he is required to pass an order in writing attaching provisionally any property including bank account. The procedure is in terms of Rule 159 of the CGST Rules - It is submitted by the learned counsel for the appellants that the impugned order dated 10.03.2021 is yet to be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 08.02.2021, keeping the impugned summons in abeyance, 11 bank accounts of the petitioner that had been attached pursuant to issuance of impugned summons, continue to be under attachment, despite the authority being informed of the order passed by this Court. 2. Mr.Sundareswaran, states that the order was understood to mean that no fresh action would be taken pursuant to the summons impugned. 3. This is misconceived, as the bank attachments are consequent upon the impugned summons and by virtue of the summons being kept in abeyance, the attachments will have to stand lifted as well. This is particularly since, the summons has itself been challenged on the ground of lack of jurisdiction, as noted by me in paragraphs 3 4 of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... privately, returnable 10.03.2021. Private notice on panel counsel for R1 and R2 is also permitted. Proof of service be placed on file by then. 3. The provisions of Section 6 of the Central Goods and Services Tax Act, 2017 provide for the authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances to ensure that there is no overlap in the assumption of jurisdiction by the officers in respect of the same subject matter for the same period. 4. In the present case, notices have been issued by the Assistant Commissioner of SGST/R3 on 17.12.2020 and reply furnished by the petitioner on 29.12.2020. Thus proceedings have been initiated by the State/ R2. The impugned summon issued by the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder in Form GST DRC-23. 9. In fact, on receipt of the request for lifting the attachment, which had been submitted by the first respondent/writ petitioner on 27.01.2021 and also authorizing their Accountant to appear before the first appellant and give statement, the Senior Intelligence Officer issued summons under Section 70 of the CGST Act, 2017, calling upon the first respondent to appear in person on 08.02.2021 at 10.30 AM in his office. 10. The summons, which has been issued under Section 70 of the CGST Act, in our considered view, cannot be construed as a notice affording an opportunity of hearing to the first respondent, in terms of Sub- Rule 5 of Rule 159 of the CGST Rules. The summons is in connection with the investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first respondent is a business organisation engaged in operating buses and in logistic services, which is undoubtedly an employee driven industry requiring a large work force. Therefore, the business interest of the first respondent also needs to be taken into consideration while considering as to whether all 14 bank accounts are required to be provisionally attached. In fact, from the chain of events, we find that the first respondent has not extended cooperation in the investigation, which is not appreciable. 14. It is submitted by the learned counsel for the appellants that the impugned order dated 10.03.2021 is yet to be given effect to and it is also submitted that the interest of Revenue would suffer, if the attachments are to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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