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TMI Blog2023 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisional attachment order due to technical difficulty - non-payment of the tax due - HELD THAT:- Attachment of bank account, even if it be a provisional measure, is a serious intrusion into the private affairs of a citizen. Being a drastic measure, there must be overwhelming reasons to justify such an action. It is not a case of complete evasion of tax by the petitioner. Petitioner has on its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Mr. Karan Talwar For the Rerspondent : Ms. B. Sapna Reddy, Nos.1 and 2; and Mr. B. Mukherjee, Learned Counsel for respondent No. 4. ORDER (PER HON BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. Karan Talwar, learned counsel for the petitioner; Ms. B. Sapna Reddy, learned counsel for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Board of Indirect Taxes and Customs. His second submission is that though the provisional attachment order/notice mentions that proceedings under Section 74 of the CGST Act have been initiated, there are no such proceedings. Thirdly, he submits that no reasons have been mentioned as to why provisional attachment of bank account which is a drastic measure has been resorted to. On all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not dilute the main issue i.e. non-payment of the tax due. Regarding non-furnishing of any reasons, it is stated that the order of provisional attachment was digitally signed and reason for the provisional attachment is available in the file. 5. We are afraid we cannot accept such contention on behalf of the respondents. Attachment of bank account, even if it be a provisional measure, is a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution of India. 7. Learned counsel for the respondents has contended that the petitioner has got an alternative remedy of approaching the Commissioner under Rule 159 of the Central Goods and Services Tax Rules, 2017. 8. When an order is ex facie without jurisdiction as in the present case, we are of the view that it would not be just and proper to relegate a taxable person to the foru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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