No provisional attachment order allowed once final order in Form GST DRC-07 is passed: HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 18 November, 2021
Latest from Taxmann
Case Details: Mahavir Enterprise v. State of Gujarat - [2021] 132 taxmann.com 90 (Gujarat)
Judiciary and Counsel Details
-
- J.B. Pardiwala and Ms. Vaibhavi D. Nanavati, JJ.
- Avinash Poddar for the Petitioner.
- Chintan Dave, AGP for the Respondent.
Facts of the Case
The Competent Authority passed an order in Form GST DRC-07 on assessee and fixed its tax liability to tune of Rs. 3.56 crores. Thereafter, the authority passed an order under section 83 on assessee and provisionally attached its property. It challenged the provisional attachment and filed writ petition against the same.
High Court Held
The Honorable High Court observed that the only point of consideration in this case was whether the authority could have passed an order of provisional attachment of property under section 83 after passing order in form GST DRC-07. As per Section 79(3), if any amount of tax, interest or penalty is payable by a person to the Government under any of the provision of this Act or the Rule then such amount can be recovered by a proper Officer of State Tax or the Union Territory as the case may be, as if it were an arrear of State Tax or the Union Territory Tax. It is like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only after proper attachment of any property of the assessee and it has nothing to do with the provisional attachment under section 83 of the Act. Therefore, it was held that order of provisional attachment in this case was without jurisdiction.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
