9911796707
TMI Blog2025 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... rities, which culminated subsequently in the order dated October 30, 2024 wherein the objections of the petitioner were rejected by the respondent authorities. Furthermore, in the present the case show cause notice issued under Section 74 of the Act has also been adjudicated upon and a final order passed under Section 74 of the Act. The objections of the petitioner were dealt with by the respondent authorities and the provisional attachment was justified under Section 83 of the Act for a period of one year. The said period would only come to an end on July 7, 2025. Conclusion - Since show cause notice has already been adjudicated upon and order was passed under Section 74 of the Act, the petitioner has the statutory alternative remedy und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the same, objections were filed by the petitioner and after granting opportunity of hearing to the petitioner order dated October 30, 2024 was passed. 4. Upon perusal of the said order it appears that the said order is a reasoned order that clearly indicates the factual matrix of the petitioner having received the Service Tax from the persons to whom he provided services, but failed to deposit the same with the Service Tax Department. 5. It is to be noted that subsequent to the order of provisional attachment dated July 8, 2024, a show cause notice was issued by the department on July 24, 2024. The proceedings under the said show cause notice has also culminated into an order passed under Section 74 of the Act dated December 30, 2024. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndred and Sixty Seven only) under Section 74 of the CGST Act, 2017 read with Section 122(2)(b) of the CGST Act, 2017, upon them in respect of various contraventions of the CGST Act, 2017 as discussed in the foregoing paras. (v) I impose a penalty amounting to Rs. 2,23,73,267/- (Rupees Two Crores Twenty Three Lakhs Seventy Three Thousand Two Hundred and Sixty Seven only) under Section 74 of the UPGST Act, 2017 read with Section 122(2)(b) of the UPGST Act, 2017, upon them in respect of various contraventions of the UPGST Act, 2017 as discussed in the foregoing paras. (vi) I impose a penalty amounting to Rs. 25,000/- (Rupees Twenty Five Thousand only) upon them Section 125 of the CGST Act, 2017 upon them in respect of various contravention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visional attachment under Section 83 of the Act. He relies on the judgement of M/s Radha Krishan Industries v. State of Himanchal Pradesh reported in AIR 2021 Supreme Court 2114 wherein the Supreme Court had categorically stated that the power under Section 83 of the Act should neither be used as a tool to harass the assessee nor should it be used in a manner which may have an irreversible detrimental effect on the business of the assessee. In fact, the Supreme Court went on to say that the attachment of bank account and trading assets should be resorted to only as a last resort or measure. In the said Supreme Court judgement, the provisional attachment was held to be bad in law as the respondent authorities had not granted an opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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