2022 (5) TMI 789

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....e following relief: "Issue a writ of certiorari quashing order dated 22.10.2021 passed by the respondent no.02, i.e. the Commissioner of Central Goods and Service Tax Act, Ghaziabad directing provisional attachment of the bank accounts of the petitioner detailed in para 5 of this writ petition." 3. Section 83 of the Central Goods and Services Tax Act, 2017 as stood at the relevant time and Rule 159 of the CG & ST Rules, 2017 are reproduced below :- Section 83 of the CGST Act, 2017 "Provisional attachment to protect revenue in certain cases. - "(1) Where, 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 ....

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....ils to pay the amount referred to in subrule (3) in respect of the said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23. (6) The Commissioner may, upon being satisfied that the property ....

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....ST Act, 2017 that is why Note Sheet showing reasons to believe, has already annexed as Annexure No.4 to the personal affidavit." 6. Sub Sections (1) and (2) of Section 74 provides for issuance of service of notice where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax. 7. Sub Section (3) of Section 74 empowers the proper officer to serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), o....