2021 (12) TMI 1353

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.... respondent's bank accounts in terms of Section 83 of CGST Act, was set aside and the appellants were directed to complete the process of assessment within a period of six weeks. 2.The necessary facts leading to the filing of this writ appeal would runt thus: The first respondent is a dealer in Scraps and an assessee under the provisions of the Central Goods and Service Tax (CGST) Act, 2017. While so, on 09.01.2020, a search was conducted in the head office of the first respondent company by the second appellant's officials. During the course of such search, statement was obtained from an employee of the company and certain documents were recovered, which revealed that the first respondent availed fraudulent input tax credit based on t....

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....ST invoices and also received tax invoices from non-existent suppliers without actual receipt of goods, however, they availed and utilized ineligible ITC based on such invoices to offset their output tax liability, which resulted in evasion of GST; the attachment action was taken, only after a thorough study of documents, such as GSTR2A filed by the first respondent and GSTR 1 filed by the suppliers of the first respondent; and therefore, based on the report of the investigation officer and the decision arrived at by the second appellant, the first appellant has proceeded to provisionally attach the bank account of the first respondent. Thus, according to the learned counsel, there is no error in passing the order impugned in the writ petit....

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....Heard both sides and perused the materials placed before this court, more particularly, the order impugned herein, wherein, the learned single Judge while setting aside the order of attachment, has observed that the 'opinion' of the second appellant is far more cryptic revealing total non-application of mind and merely repeating what the first appellant has stated in the request for sanction and accordingly, allowed the writ petition and directed the appellants to complete the process of assessment within a period of six weeks. 6.Considering the facts and circumstances of the case and as agreed by the learned counsel appearing for both sides, this court, without going into the merits of the order impugned herein, finds it appropria....