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TMI Blog2021 (4) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ditya, learned counsel for the first respondent. 2. This writ appeal by the Directorate General of Goods and Service Tax Intelligence is directed against an order passed by the learned Single Bench dated 10.03.2021 in W.P.No.2723 of 2021 and W.M.P.No.3055 of 2021. The order reads as follows: "Mr.Sundareswaran, learned Senior Panel Counsel who has entered appearance for R2 & R3, has filed counter in the matter. In the meanwhile, learned counsel for the petitioner would point out that despite order of this Court 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 08.02.2021, issued notice to the appellants herein, who were impleaded as respondents 1 and 2 in the writ petition, notice was accepted by the learned Special Government Pleader for the third respondent in the writ petition, the second respondent before us, and directed the impugned summons issued by the first appellant to be kept in abeyance till the next date of hearing. The operative portion of the interim order reads as follows: "2. Notice to R1 & R2 through Court as well as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. To be noted, the petitioner had rightly invoked the remedy available under Sub-Rule (5) of Rule 159 of CGST Rules, 2017, which provides that any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order 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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the provisional attachment is not warranted, it goes without saying that the Commissioner can exercise powers and lift the order of provisional attachment or otherwise confirm the provisional attachment. Admittedly, the investigation is yet to be completed and therefore, time is yet to come for issuance of show cause notice for recovery of alleged tax due or for that matter to crystallize the alleged liability. 13. One issue which struck our mind was that the 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 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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