2021 (11) TMI 817

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....ndia seeking direction against respondent No.4 to release the provisional attachment of the property as under Section 83 of the Central Goods and Services Tax Act (hereinafter be referred to as the "CGST Act") on the ground that continuing the attachment after completion of one year is violative and dehors the provisions of Section 83 of the CGST / GGST with the following prayers:-   a) to direct the respondent no. 04 to release the provisional attachment of the property as the period of one year as prescribed in Sub-Section (2) of Section 83 has been elapsed from the date of provisional attachment u/s 83 of the CGST Act or GGST Act vide From GST DRC-22. b) To issue order(s), direction(s), writ(s) or any other relief(....

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....udicate. It is further contended that the dues of the petitioner - firm is to the tune of Rs. 1.85 Crore and noting the provisions of Section 90 of the GST Act, the authority has considered the petitioner's liability. 2.2 The respondent - authority has contended in the affidavit-in- reply especially in para-9 which reads as under:- "9. I say and submit that, the authorities hereby request for bank guarantee as the amount of tax dues are huge and legally the petitioner considering the provision of section 90 becomes liable but merely because DRC-7 is issued, the authorities would not be in position to attach the property of the petitioner and hence, the petitioner furnish a bank guarantee if the Hon'ble Court deem fit and appropr....

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....Saraf which is property of the partners and not of the firm. 8. The petitioner approached this Court by way of Special Civil Application No.9527 of 2020 praying to quash and set aside the GST DRC-01A and the order of the provisional attachment in the form of GST DRC-22 dated 24.07.2020. 9. The Court vide order dated 20.08.2020 quashed and set aside the Form GST DRC-01A dated 23.07.2020 and directed respondent No.4 to initiate fresh proceedings. However, the Court did not disturb the order of provisional attachment passed on 24.07.2020. It is further grievance of the petitioner that respondent No.4 had been directed to initiate fresh proceedings which should have issued in the form of GST DRC-01A instead he chose to issue notice in the....

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....ond the period of one year in contravention of the provisions of Sub Section (2) of Section 83 of the CGST Act. It is not in dispute that the petition has been preferred on 23.09.2021 and the provisional attachment order had continued where the Assistant Commissioner of Sales Tax had directed to restore provisionally attached property under Section 83 of the CGST Act. The order speaks thus:- "Restoration of Provisionally attached property under Section 83 Please refer to the attachment of property: M-81, SOMESHWARA ENCLAVE, VESU, SURAT. Attached vide above referred order to safeguard the interest of revenue in the proceedings launched against the person. As DRC - 07 order has been issued dated 06-09- 2021 and tax liability is deter....