2023 (1) TMI 915

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....of certiorari may kindly be issued quashing the attachment order in respect of attachment of debtors and immovable property of the petitioner." 2. Mr. Vishal Mohan, learned Senior Counsel for the petitioner has submitted that the petitioner has filed statutory appeals with regard to assessment years, 2019-20, 2020-21 and 2021-22. Petitioner has made the deposit as per Section 107(6) of the Himachal Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act'). As per Section 107(7) of the Act, the recovery proceedings for the balance amount shall be deemed to be stayed. However, despite specific provision, as envisaged under Section 107(7) of the Act, the attached property and the debtors have not been released which were ....

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....hority by depositing the pre-deposit amount as per Section 107(6) of the Act for the assessment years, 2019-20 & 2020-21. The fact is evident from order Annexure P-6 dated 17.7.2022, passed by the appellate authority. The order (Annexure P-6) reads as under:- "Reference to the subject cited above, it is intimated that during the course of hearing of the above mentioned appeal cases on 15.06.2022, the representative of the Appellant requested for the de-freezing of bank accounts of the appellant under Section 83 (2) of the HP GST Act, 2017, so that the appellant can carry on his day to day business. The appellant has already deposited the pre-deposit amount in these cases. Hence, Interim relief in this regard is hereby granted. Therefore....

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....essment year, 2017-18 is concerned, the entire amount demanded by the respondent-Department has already been deposited/recovered. However, there is some deficiency with regard to the assessment year, 2018-19. So far as the assessment years, 2019-20, 2020-21 and 2021-22 are concerned, petitioner has preferred appeals under Section 107 of the Act and it is the case of the petitioner that the requisite amount as per Section 107(6) of the Act has already been deposited with the Department. The said submission made by learned Senior Advocate for the petitioner so far as the appeal preferred by the petitioner with regard to the assessment years, 2019-20 and 2020-21 is concerned, is duly corroborated by the order passed by the appellate authority ....