9911796707
TMI Blog2024 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... t. In the present case, this pre-condition is clearly satisfied as proceedings under Section 67 of the CGST Act/the DGST Act had been initiated prior to the issuance of the order dated 10.05.2024 provisionally attaching the petitioner s bank account. The contention that since the impugned order only mentions the proceedings under Section 67 of the CGST Act/the DGST Act, the life of the impugned order was confined till the conclusion of the proceedings, is unpersuasive. We find no basis for the said contention. The only requirement under Section 83 (1) of the CGST Act/the DGST Act is that an order of provisional attachment should be issued after the proceedings under Chapter XII, Chapter XIV or Chapter XV of the CGST Act/the SGST Act/the IGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt no. 1, whereby the order dated 10.05.2024 passed under Section 83 (1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act), provisionally attaching the petitioner s four bank accounts maintained with the ICICI Bank, was upheld. 2. The petitioner had filed an objection on 20.05.2024 to the provisional attachment order dated 10.05.2024 under Rule 159 (5) of the Central Goods and Services Tax Rules, 2017 (hereafter the CGST Rules), which was rejected by the impugned order. 3. The impugned order indicates that the petitioner was operating a night club under the name PRIVEE at Shangri-La, Eros Hotel, New Delhi. And, specific intelligence was received and devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer came to the conclusion that it is necessary to secure the government revenue, pending conclusion of the proceedings. There was only ₹26,96,726/- in the petitioner s bank account and therefore, the same was provisionally attached, in exercise of powers under Section 83 (1) of the CGST Act/DGST Act. 7. Learned counsel appearing for the petitioner has assailed the impugned order, essentially, on two grounds: First, he submits that the impugned order passed under Section 83 (1) of the CGST Act/DGST Act indicates that the proceedings under Section 67 of the CGST Act/DGST Act had commenced and had formed the basis of the said order. He contends that the said proceedings have since culminated in a Show Cause Notice dated 31.07.2024 (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter XII, Chapter XIV or Chapter XV of the CGST Act/the DGST Act. In the present case, this pre-condition is clearly satisfied as proceedings under Section 67 of the CGST Act/the DGST Act had been initiated prior to the issuance of the order dated 10.05.2024 provisionally attaching the petitioner s bank account. The contention that since the impugned order only mentions the proceedings under Section 67 of the CGST Act/the DGST Act, the life of the impugned order was confined till the conclusion of the proceedings, is unpersuasive. We find no basis for the said contention. 11. The only requirement under Section 83 (1) of the CGST Act/the DGST Act is that an order of provisional attachment should be issued after the proceedings under Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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