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TMI Blog2022 (5) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, the attachment order dated 22.10.2021 itself was without jurisdiction and consequently, it is not sustainable. In the personal affidavit, dated 11.05.2022 filed today, the respondent No.2 has referred Section 115 of the Finance Act, 2021 (No.13 of the 2021) whereby Section 83 of the CGST Act has been amended. Section 1(2)(b) of the Finance Act, 2021 provides that Sections 108 to 123 shall come into force on such date as the Central Government may by Notification in the Official gazette appoint. Petition allowed. - Writ Tax No. - 448 of 2022 - - - Dated:- 11-5-2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Indra Raj,Alok Saxena For the Respondent : A.S.G.I., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1). Rule 159 of the CG ST Rules, 2017 Provisional attachment of property (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27.04.2022, a specific query was sought by the Hon'ble Court as to whether on the date of attachment i.e. 22.10.2021 U/s 83 of the CGST Act, 2017 any proceedings U/s 62,63,64,67,73 or 74 were pending?. At present at the time of attachment, proceedings U/s 74 of the CGST Act, 2017 are pending, hence, the contention of the petitioner is misleading as far as it asserts that no proceedings are pending . 5. Thus, as per statement made by the respondent no.2 on affidavit before this Court by means of personal affidavit dated 09.05.2022, proceedings under Section 74 of the CGST Act 2017 was pending at the time of attachment. The attachment was made by the impugned attachment order dated 22.10.2021. However, in paragraph 5 of the person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 74 of the CGST Act starts with issuance and service of notice upon the assessee. It has been admitted in the personal affidavit filed today by the respondent no.2 that no notice under Section 74 of the CGST Act has yet been issued. Thus, as on the date of attachment order dated 22.10.2021, there was no notice under Section 74 of the CGST Act. Consequently, the attachment order dated 22.10.2021 itself was without jurisdiction and consequently, it is not sustainable. 10. In the personal affidavit, dated 11.05.2022 filed today, the respondent No.2 has referred Section 115 of the Finance Act, 2021 (No.13 of the 2021) whereby Section 83 of the CGST Act has been amended. Section 1(2)(b) of the Finance Act, 2021 provides that Sections 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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