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TMI Blog2022 (6) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... and if such orders are issued that will be valid for one year, within which, if the assessment process is completed based on which further proceedings can be initiated by the revenue. Therefore, merely because of the wrong quoting of the provision, the order impugned before the Writ Court cannot be successfully assailed by the appellant, as the law is well settled in this regard. Non-quoting of the provision of law or wrong quoting of the same may not vitiate the proceedings on that ground itself. There is absolutely no scope for interfering with the order of the learned Judge, which is impugned in this Writ Appeal - Appeal dismissed. - W.A.(MD)No.481 of 2022 And C.M.P.(MD)No.4492 of 2022 - - - Dated:- 26-5-2022 - Honourable Mr.J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.3,00,000/- and on such deposit, the matter can be remitted back for reconsideration by the Assessing Authority. 5.Aggrieved by the said order, the appellant in fact filed intra Court Appeal in W.A(MD).Nos. 691 to 693 of 2020, which were also decided by a Division Bench of this Court, by order, dated 25.03.2021, where, while confirming the order of the learned Single Judge, the Division Bench had however given four weeks time to comply with the order by the appellant therein, who is the appellant herein, i.e., making the deposit of Rs.3,00,000/- for each assessment year. 6.Pursuant to the said order, immediately, the deposit could not be made, but belatedly that deposit had been made. Therefore, in order to ratify the same, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court. 8.We have heard the learned counsel appearing for the appellant and the learned Additional Government Pleader appearing for Revenue and we have considered the said submissions made by both sides. 9.Insofar as the order impugned before the Writ Court, dated 20.11.2021 i.e., Form GST DRC-16 is concerned, though it has been mentioned as if it was issued under Section 79 of the Goods and Service Tax Act, we find that such attachment order can be construed only as a provisional attachment order made under Section 83 of the said Act. Section 83 enable the revenue to issue provisional attachment order to protect revenue in certain cases and if such orders are issued that will be valid for one year, within which, if the assessment pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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