2023 (10) TMI 715

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....ise, Bhiwandi Commissionerate exercising powers under Section 83 of the Central Goods And Service Tax Act, 2017 (CGST Act) ordering provisional attachment of the Petitioner's Bank Account No. 50200033711279 held by the Petitioner in the HDFC Bank, Anjur Road, Mankoli, Bhiwandi Branch. There is also a provisional attachment order passed under Section 83 dated 6th April 2023 by which the immovable property, being Flat No. C-103, 1st Floor, Durga Residency, Kharbav Village, Taluka Bhiwandi, Thane, Maharashtra-401 302 has been provisionally attached by such order as communicated to the Joint Sub-Registrar, Bhiwandi Taluka-I at Bhiwandi. 2. The Petitioner is before this Court assailing both such orders passed under Section 83 of the CGST Act.....

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.... attaching the bank account of the Petitioner but also the immovable property. We also note that the impugned order/s are passed invoking the provisions of Section 83 of the CGST Act in Form GST/DRC-22. 4. On perusal of Rule 159, in our opinion, sub-rule (5) would be relevant in the context of the contentions as raised by the Petitioner, which is to the effect that such rule provides for an opportunity to the Petitioner to file an objection to the attachment in question and on which the Commissioner would hear the Petitioner. It would be appropriate to extract sub-rule (5) of Rule 159 of the CGST Rules, which reads thus:- "Rule 159. Provisional attachment of property.- (1)....... (2) ..... (3) .... ....