2020 (9) TMI 781

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....listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the provisional attachment order dated 14th August, 2020 issued by respondent No.1 to the petitioner's bankers. 3. Learned counsel for petitioner submits that in the present case the sine qua non for exercise of power under Section 83 of CGST Act is absent as there is no proceeding pending under Sections 62, 63, 64, 67, 73 and 74 of CGST Act. 4. Issue notice. 5. 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 pr....

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....rule 159 of the Central Goods and Services Tax Rules, 2017 before the competent authority. 2. Mr. D. K. Trivedi, learned advocate for the petitioners has invited the attention 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....

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....ider the same as having been filed within time. The competent authority shall duly consider all the objections raised by the petitioners, including the objection with regard to the attachment being without authority of law in view of the fact no proceedings have been launched against the petitioners under section 74 of the Act, and decide such application as expeditiously as possible and latest by 30th April, 2019. Needless to state that in case any adverse order is passed against the petitioners, it would be open for the petitioners to challenge the same before the appropriate forum Direct service is permitted today." 7. We had also followed the said judgment in the case of Watermelon Management Services Private Limited vs. The....