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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether provisional attachment of the petitioner's debtors and immovable property could continue after filing of statutory appeals and deposit of the amount required under Section 107(6) of the Himachal Pradesh Goods and Services Tax Act, 2017.
Analysis: On a combined reading of Section 107(6) and Section 107(7) of the Himachal Pradesh Goods and Services Tax Act, 2017, once the appellant deposits the prescribed pre-deposit, recovery proceedings for the balance amount are deemed to be stayed. The record showed that appeals had been filed for the relevant assessment years with the requisite deposit, and in respect of some years the demand was already cleared while in others the balance was required to be made good. In these circumstances, continuation of the attachment despite the statutory stay on recovery was not sustainable, and the attachment of the property and debtors was liable to be withdrawn once the outstanding amounts for the uncovered assessment years were cleared and the pre-deposit condition for the remaining appeal was satisfied.
Conclusion: The issue was answered in favour of the petitioner to the extent that the attachment could not survive once the statutory pre-deposit and remaining dues conditions were met, and the respondents were directed to revoke the attachment forthwith upon compliance.
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