TaxTMI 
TaxTMI 
2019 (6) TMI 1106
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....and declare them to be illegal, highhanded, unjust, arbitrary and premature. [C]. That this Hon'ble Court be pleased to direct the respondents more particularly the respondent No.3 to withdraw orders of provisional attachment dated 30/10/2018, 26/11/2018 and 27/11/2018 and direct the respondents to withdraw the petitioner to allow the petitioner to pay the arrears of the Goods and Service Tax by way of equal monthly installments as requested in its representation dated 26/11/2018 and 28/11/2018 respectively." 3.00. The writ applicant seeks to challenge the provisional attachment orders dated 26/11/2018 directing the attachment of the Bank Account No.30336873890 held by the writ applicant with the State Bank of India, commercial Branch, Ahmedabad and also the Account No.910020038421143 held by the writ applicant with the Axis bank, Sarkhej Gandhinagar Highway Branch, Ahmedabad, passed by the Assistant Commissioner of State Tax (Unit-33), Kadi, District Mehsana. The writ applicant also seeks to challenge the provisional attachment orders dated 30/10/2018 and 27/11/2018, respectively, directing attachment of the stock worth Rs. 12,00,00,000/- (Rupees Twelve Crores) and....
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.....11.2018 and has thereafter made a revised provisional attachment of stock held by the petitioner under section 83 of the Act on 27.11.2018. It was submitted that provisional attachment can be made during the pendency of any proceeding under section 62 of the Act which would not commence till a period of fifteen days from the date of the notice under section 46 of the Act. Therefore, in the absence of pendency of any proceeding under section 62 of the Act, the orders of provisional attachment made by the third respondent are without authority of law. 2. It was submitted that the petitioner has no intention of evading payment of the tax and that the petitioner had approached the concerned authority to grant installments to it to clear the outstanding dues. It was submitted that despite the same, the respondent has continued with the provisional attachment. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 17th December, 2018. Direct service is permitted" 6.00. Thereafter, on 26/12/2018, the same Co-ordinate Bench passed the following order :- "1. Mr. Utkarsh Sharma, learned Assistant Gove....
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....ng to deposit a sum of Rs. 1,50,00,000/- [Rupees one Crore and Fifty Lakhs only] each month till the entire estimated amount is paid. The authorized representative of the petitioner shall also file an undertaking to this effect before this Court within a period of one week from today. 6. Stand over to 07.03.2019. Direct service is permitted." 7.00. Two orders passed by the Co-ordinate Bench gives more than fair idea as regards the dispute between the parties. 8.00. The Undertaking filed by the writ applicant pursuant to the orders passed by this Court, referred to above, reads thus :- "UNDERTAKING I, Ashish C. Patel, Director of Cengress Tiles Limited / petitioner herein having its Registered and Corporate Office situated at D/401, Ganesh Meridian, Opposite Gujarat High Court, Sola, S.G. Highway, Ahmedabad, do hereby solely affirm and state on oath as under:- 1. I undertake on behalf of the petitioner company to deposit Rs. 1,50,00,000/- (Rupees One Crore & Fifty Lakh only) every month being Rs. 1,00,00,000/- (Rupees One Crore Only) approximately for the current running month GST that would be payable and Rs. 50,00,000/- (Rupees Fifty La....
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....ere during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under subsection (1)." 9.04. According to Mr.Bharda, the learned counsel for the petitioner, the action under section 83 could not have preceded the action under sections 46 and 62 of the Act. To put in other words, the argument proceeds on the footing that section 83 could have been invoked provided any proceedings under section 62 of the Act were pending on the date of the order of provisional attachment. According to the learned counsel for the petitioner, no notice under section 46 was issued at the relevant point of time when the order of provisional attachment was passed. In such circumstances, referred to above, ....