2020 (6) TMI 36

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....ovisional attachment order dated 05th March, 2020 issued by respondent No.1 to the petitioner's bankers. Learned counsel for petitioner states that in the absence of any notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act, 2017'), no order of attachment under Section 83 of the Act, 2017 could have been passed by the respondents. Issue notice. Mr. Harpreet Singh, learned counsel accepts notice on behalf of the respondents. Having heard the learned counsel for parties, this Court is of the view that Rule 159(5) of the Central Goods and Services Tax Rules, 2017 is squarely applicable to the facts of the present case. The Rule 159(5) of the Central Goods and Services Tax Rules, 2017....

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....ttention of the court to the order dated 3.4.2019 in Form GST DRC-22 under rule 159 (1) of the Central Goods and Services Tax Rules, 2017, to point out that in terms of the said order, proceedings have been launched against the petitioners under section 74 of the CGST Act. It was submitted that no proceeding under section 74 of the CGST Act has been initiated against the petitioners till date, and hence, the action under section 83 of the CGST Act, 2017 is without authority of law. 3. In the opinion of this court, when the communications dated 4.4.2019 of the Deputy Director, DGGI, AZU itself informs the petitioners that the petitioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of rule 159....