2024 (6) TMI 1385 - HC - GST

Petitioner Granted Two Weeks to Object to CGST Provisional Attachment Order; Authority to Expedite Decision.

M/s Siddha Mahajan Pvt. Ltd. Versus Union of India

The HC disposed of the writ petition, granting the petitioner the liberty to file objections to the provisional attachment order under Section 83 of the ... Provisional attachment order u/s 83 of CGST Act, 2017 - violation of the provisions of Section 159 of the CGST Rules, 2017 - HELD THAT:- The present writ petition is disposed of with liberty to the petitioner to file objections to order dated 08.03.2024 with expedition, say within next two weeks. While filing objections it shall be open for the petitioner to take all the grounds including the ground of jurisdiction. The petition is disposed off. Issues:Challenge to provisional attachment order under Section 83 of CGST Act, 2017 in violation of Section 159 of CGST Rules, 2017 and jurisdiction of the authority passing the order.Analysis:The petitioner, registered under the U.P. G.S.T. Act, 2017, challenged the provisional attachment order dated 08.03.2024 issued by the Principal Additional Director General, DGGI, Lucknow Zonal Unit under Section 83 of the CGST Act, 2017. The order directed the Bank of Maharashtra not to allow the petitioner to debit from the Cash Credit Account without providing a copy of the order to the petitioner as required under Section 159(2) of the CGST Rules, 2017. The petitioner contended that this violated the provisions of Section 159, depriving them of the opportunity to file objections and have them decided under Rule 159(5).The petitioner further argued that the order was without jurisdiction as it was passed by the Principal Additional Director General, DGGI, Lucknow Zonal Unit, whereas, according to the respondents, Additional Director General is considered equivalent to the Commissioner under Section 3(d) of the GST Act. The respondents claimed that the petitioner had not responded to various notices, justifying the attachment of the account.The Court, after hearing both parties, disposed of the writ petition granting the petitioner the liberty to file objections to the order within the next two weeks. The petitioner was allowed to raise all grounds, including jurisdictional issues, in the objections. The Court directed the appropriate authority to consider and decide the objections expeditiously, strictly following the law, within two weeks of filing. If the objections were found valid, orders for the release of the petitioner's account were to be passed. The writ petition was thus disposed of with the aforementioned directions.