2022 (12) TMI 1369

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....senting Mr. B.Narsimha Sarma, learned counsel for respondents No.2 and 3. 2. On 09.12.2022, we had passed the following order: Challenge made in this writ petition is to the provisional attachment of bank account of the petitioner on 02.12.2019 and again on 08.12.2021 under Section 83 of the Central Goods and Services Tax Act, 2017. Learned counsel for the petitioner submits that by lapse of time, both the provisional attachment orders are no longer valid as on today. Mr. Sarma prays for time either to obtain instructions or to file affidavit. List on 22.12.2022 high on board. 3. Learned counsel for respondents No.2 and 3 submits on the basis of written instructions that investigations are ongoing a....

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.... to the Regional Officer of ICICI Bank limited, Hyderabad stating that petitioner is a registered taxable person under the CGST Act; proceedings were launched against the petitioner under Sections 67(2) and 74 of the CGST Act; and Directorate General of GST Intelligence had information that petitioner had current account in ICICI Bank bearing account No.017705009507. In order to protect the interest of revenue and in exercise of the power conferred by Section 83 of the CGST Act, Additional Director General provisionally attached the aforesaid bank account clarifying that no debit would be allowed to be made from the said account or from any other account operated by the petitioner without prior permission of the Directorate General of GST I....

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....as may be prescribed. Sub-section (2) thereof provides that every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1). 9. Attachment of bank account of a taxable person is a serious measure which has the effect of not only adversely affecting property rights of such person but is also an intrusion into his privacy. The power being drastic, it has to be exercised by a high authority like the Commissioner. However, the condition precedent for exercise of such power is that proceedings under Sections 62, 63, 64, 67, 73 or 74 should be pending against the taxable person. Further, the Commissioner must also form an opinion that to protect the int....