2022 (4) TMI 1195

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....he writ petition filed by the respondent herein has been allowed setting aside the Annexures-D and E dated 27.08.2018 and 17.10.2018 respectively issued by the office of the Commissioner of Central Tax. 2. The appellants having invoked Section 83 of the Central and Service Tax Act, 2017 ['Act' for shot] by issuing provisional attachment notice dated 30.03.2019 [Annexure-L to the writ petition], the respondent - assessee has preferred writ petition contending that the ingredients stated under Section 83 would not attract. The learned Single Judge having examined the proceedings initiated under Section 83 of the Act vis-à-vis the provisions of Section 83 has come to the conclusion that none of the requirements contemplated under Sec....

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....1] of the Act as it stood during the relevant period were satisfied to invoke Section 83[1] of the Act. The letter dated 27.08.2018 cannot be construed as the notice of proceedings initiated under Section 74 of the Act as contended by the Revenue. Having regard to these aspects, the learned Single Judge has rightly held that no ingredients of Section 83 of the Act is found to have been complied with. Hence, allowed the writ petition rejecting the contention of the Revenue and the same has to be confirmed by this Court, rejecting the writ appeal. 5. Learned counsel further submitted that the show cause notice dated 29.06.2020 has been issued by the Revenue under Section 74 of the Act relating to the period April 2019 to February 2020 and ....

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....ing examined the provisions of Section 74 read with Section 83 of the Act and the arguments advanced by the learned counsel for the parties, it has been held by the Writ Court that no documentary evidence has been placed on record by the Revenue to show that the proceedings were initiated under Section 74 of the Act so as to pass the order under Section 83 of the Act. 9. We cannot subscribe to the arguments advanced by the learned counsel for the Revenue that Annexures-D and E would demonstrate the pendency of the proceedings under Section 74 of the Act. At any stretch of imagination, these documents Anexures-D and E would not be construed as the material evidence to establish the pendency of proceedings under Section 74 of the Act. It i....