Provisional Attachment Must Cease to Subsist Once Final Order of Assessment Had Been Passed u/s 74 | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 19 September, 2023
Latest from Taxmann
Case Details: Rina Jaiswal v. Commissioner of Central Tax - [2023] 154 taxmann.com 329 (Telangana)
Judiciary and Counsel Details
-
- Ujjal Bhuyan, CJ. & N. Tukaramji, J.
- Ms Y. Siri Reddy, Adv. for the Petitioner.
- Dominic Fernandes, Ms B.L. Prasuna, Parsa Ananth Nageswara Rao, B. Mukherjee & Ms B. Kavitha Yadav, Advs. for the Respondent.
Facts of the Case
In the present case, the petitioner’s bank accounts and properties were provisionally attached by the GST department under Section 83 of CGST Act, 2017. Subsequently an order-in-original was passed against which petitioner had preferred appeal but it was unable to deposit the amount pre-deposit. It filed writ petition seeking release of attachment of bank accounts.
High Court Held
The Honorable High Court noted that as per section 107(6) of CGST Act, no appeal can be filed unless appellant has paid full tax admitted by him and ten per cent of remaining amount of tax in dispute arising from said order, in relation to which appeal had been filed. However, Section 107(7) of CGST Act provides that where appellant had paid amount under sub-section (6), recovery proceedings for balance amount shall be deemed to be stayed.
It is settled law that once a final order of assessment had been passed, in that case, order of provisional attachment must cease to subsist. In the instant case, the order-in-original was passed under Section 74 of CGST Act. Therefore, the Court held that the impugned orders of attachment were liable to be quashed and set aside.
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
