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of <h1>GST Act Section 83: Provisional Bank Account Attachments Streamlined with Procedural Safeguards and Expedited Notice Finalization</h1> <h3>Shri Bharat Parihar, Shri Kishan Lal Bunkar, Sunbright Designers Pvt. Ltd. Versus State of Maharashtra, Through PP Offce High Court & Ors.</h3> HC addressed GST Act Section 83 challenges involving provisional bank account attachments. Court directed designated officers to finalize show cause ... Provisional attachment of the Petitioners’ bank accounts - Petitioners are not interested to have any opportunity of personal hearing - HELD THAT:- The designated officer shall take the show cause notices to its logical conclusion and pass final orders on the show cause notices on or before 15th September 2023. All contentions in regard to whatever has been contended by the Petitioners now falls for consideration of the designated officer in adjudication of the show cause notices. All the contentions need to be kept open to be agitated by the Petitioners after the decision on the show cause notices in question, as it is already observed that the show cause notices be adjudicated by 15th September 2023 - it is kept open that all contentions of the Petitioners in that regard to be agitated at the appropriate time after the adjudication of the show cause notices. Petition disposed off. Issues:The judgment involves challenges to the provisional attachment of bank accounts under Section 83 of the Goods and Services Tax Act, 2017, and the related issues of responding to show cause notices and the opportunity for personal hearings.Writ Petition No. 9277 of 2023 and Writ Petition No. 9291 of 2023:- Show cause notices issued by the Respondents are pending adjudication.- Petitioners have refused personal hearing but responded to show cause notices.- Designated officer directed to finalize show cause notices by 15th September 2023 without personal hearing.- All contentions of the Petitioners to be considered during adjudication.Writ Petition No. 9294 of 2023:- Show cause notice not served on the Petitioner.- Copy of show cause notice handed over in Court.- Petitioners granted one week to respond to show cause notice.- Petitioners not interested in personal hearing.- Designated officer to adjudicate by 15th September 2023.General Observations:- Contentions regarding bank account attachments to be agitated after show cause notices are adjudicated by 15th September 2023.- All contentions of the parties expressly kept open.- Petitions disposed of in accordance with the observations.Conclusion:The judgment addresses challenges to provisional bank account attachments under the GST Act, show cause notices, and the right to personal hearings. The court directed the finalization of show cause notices without personal hearings in certain cases, granted time for responses in others, and kept all contentions open for future consideration post-adjudication.
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