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of <h1>High Court quashes CGST Act attachment order, emphasizes respect for court orders</h1> <h3>MANISH SCRAP TRADERS Versus PRINCIPAL COMMISSIONER</h3> The High Court found the Principal Commissioner's actions in contempt for provisionally attaching a cash credit account under Section 83 of the CGST Act. ... Provisional attachment of the bank(Cash Credit) account - provisions of Section 83 of the CGST Act, 2017 - HELD THAT:- The law is well-settled that a cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83 of the CGST Act. This writ-application succeeds and is hereby allowed. The order of provisional attachment of the cash credit account of the writ-applicant is hereby quashed and set-aside. Issues:Challenge to provisional attachment of bank account under Section 83 of the CGST Act, 2017. Violation of principle of Power of Superintendence. Request to operate bank accounts.Analysis:- The petitioner sought relief to quash the order for provisional attachment of the bank account, arguing that it is not permissible under Section 83 of the CGST Act, 2017. The High Court noted the history of similar cases and established that a cash credit account cannot be provisionally attached. The Principal Commissioner was criticized for overlooking this settled law and was asked to explain his actions.- The High Court found the Principal Commissioner's actions to be in contempt and issued a notice for explanation. The court emphasized that the law is clear that a cash credit account cannot be provisionally attached under Section 83 of the CGST Act. The writ-application was allowed, and the order of provisional attachment was quashed and set aside.- The Additional Solicitor General of India acknowledged the error and assured that such mistakes would not happen in the future. The High Court expunged a paragraph from its previous order based on a request, emphasizing the importance of officers respecting court orders and acting judiciously in the future.
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