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TMI Blog2021 (11) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... ate fresh proceedings which should have issued in the form of GST DRC-01A instead he chose to issue notice in the form of GST DRC-01A. On 25.08.2020, the summons has been issued under Section 70 of the GST Act where certain documents have been called for. It appears that there is challenge to the order of the assessment which has been passed without filing any appeal on the ground that the order is cryptic and challenge is made on the ground of non-reasoned order. The Court is not rightly concerned with the same as the separate petition had been preferred. Continuation of the attachment beyond the period of one year - contravention of the provisions of Sub Section (2) of Section 83 of the CGST Act, or not - HELD THAT:- As the cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST / GGST with the following prayers:- a) to direct the respondent no. 04 to release the provisional attachment of the property as the period of one year as prescribed in Sub-Section (2) of Section 83 has been elapsed from the date of provisional attachment u/s 83 of the CGST Act or GGST Act vide From GST DRC-22. b) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; c) To award costs and incidental to this application be paid by the Respondents. 2. This Court on 22.09.2021 issued the urgent notice and affidavit-in-reply has been filed by the Assistant Commissioner of State Tax -1, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd submit that, the authorities hereby request for bank guarantee as the amount of tax dues are huge and legally the petitioner considering the provision of section 90 becomes liable but merely because DRC-7 is issued, the authorities would not be in position to attach the property of the petitioner and hence, the petitioner furnish a bank guarantee if the Hon ble Court deem fit and appropriate. 3. We have heard learned advocate Mr.Avinash Poddar for the petitioner and learned Assistant Government Pleader Ms.Maithili Mehta for the respondent State. 4. The aggrieved petitioner is before the Court for continuation of the provisional attachment of the property. The provisional attachment order passed by the respondents whereby the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Form GST DRC-01A dated 23.07.2020 and directed respondent No.4 to initiate fresh proceedings. However, the Court did not disturb the order of provisional attachment passed on 24.07.2020. It is further grievance of the petitioner that respondent No.4 had been directed to initiate fresh proceedings which should have issued in the form of GST DRC-01A instead he chose to issue notice in the form of GST DRC-01A. On 25.08.2020, the summons has been issued under Section 70 of the GST Act where certain documents have been called for. The petitioner again approached this Court by way of Special Civil Application No.11299 of 2020 aggrieved by the action of respondent No.4 regarding issuance of the notice in the form of GST DRC-01. This, accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CGST Act. The order speaks thus:- Restoration of Provisionally attached property under Section 83 Please refer to the attachment of property: M-81, SOMESHWARA ENCLAVE, VESU, SURAT. Attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. As DRC 07 order has been issued dated 06-09- 2021 and tax liability is determined; therefore, provisional attachment on the property of dealer should be lifted. Therefore, the said property may be restored to the person concerned. 13. As the cause is no longer surviving and the provisional attachment made does not survive any longer by virtue of the order dated 23.09.2021, the petition is being disposed of with the word of cauti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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