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TMI Blog2021 (9) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... ule then such amount can be recovered by a proper Officer of State Tax or the Union Territory as the case may be, as if it were an arrear of State Tax or the Union Territory Tax. In other words, this provision can be interpreted or can be understood as recovery of any debts, interest or penalty by way of revenue measures. Its like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only after proper attachment of any property of the assessee. This attachment which we are talking about has nothing to do with the provisional attachment under Section 83 of the Act. For the purpose of sub clause 3, the attachment is permissible even under the provisions of the Bombay Land Revenue Code. The impugned order of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riya for respondent State has placed on record a copy of the remarks by the Assistant Commissioner of State Tax, Unit-60, Surat respondent No. 4. From the said remarks, it appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. It is needless to say that the powers under Section 83 of the GST Act with regard to provisional attachment could be exercised only during pendency of proceedings either under sections 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74. Hence, prima-facie the exercise of powers under Section 83 of the GST Act appears to be arbitrary and dehors the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Act for the purpose of provisional attachment once the final order in form GST DRC-07 is passed. At this stage, we may look into sub clause 3 of Section 79 of the Act. Section 79(3) reads thus: (3) Where any amount of tax, interest or penalty is payable by a person to the Government under any of the provisions of this Act or the rules made thereunder and which remains unpaid, the proper officer of State tax or Union territory tax, during the course of recovery of said tax arrears, may recover the amount from the said person as if it were an arrear of State tax or Union territory tax and credit the amount so recovered to the account of the Government. 7. The plain reading of the above referred provision would indicate that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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