TaxTMI 
TaxTMI 
2025 (1) TMI 1599
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....en, Sr. Gp For R3-R5 JUDGMENT EASWARAN S, J. The appeal is preferred by the Revenue aggrieved by the judgment of the learned Single Judge holding that an order of provisional attachment issued under Section 83 of the Central Goods and Services Tax Act, 2017 cannot continue beyond a period of one year and that on the same set of facts, a fresh order of provisional attachment cannot be issued thereafter. 2. In the appeal before us, the Revenue contends that the interpretation placed by the learned Single Judge goes against the statute and, thereby, the interest of the Revenue is substantially prejudiced and thus requires reconsideration by this Court. 3. The short facts for the disposal of the appeal are as follows: The petitio....
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....unsel appearing for the appellants. 5. The learned counsel appearing for the appellants primarily contended that though Sub-Section (2) of Section 83 of CGST/SGST Act provides that the attachment will cease to operate after a period of one year from the date of issuance of the same, nothing prevents the authorities from issuing a fresh order of attachment. In support of his contention relied on the decision of the Division Bench of the Gujarat High Court in Shrimati Priti W/o Anil Amrutlal Gandhi v. State of Gujarat thro' Assistant Commissioner in Special Civil Application No.862/2011 dated 11.3.2011 [2011 SCC Online Guj 1869], wherein a pari materia provision under Section 45 of the Gujarat Value Added Tax Act, 2003 was considered a....
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.... bank account, belonging to the taxable person or any person specified in sub-section (1A) of Section 122, in such manner as may be prescribed. "83. Provisional attachment to protect revenue in certain cases.- (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of Section 122, in such manner as may be prescribed. Although Section 83 underwent an amendment by the Finance Act 2021, the provis....
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....the power on GST authorities to re-issue the order of attachment in respect of the same property over which the earlier order of provisional attachment ceased to have effect which is not intended by the legislature. Moreover, the same would amount to supplying words into the statute, which is impermissible under law. It is well settled in taxation laws, there cannot be any intendment in a taxing statute. Courts are required to interpret the words in a taxing statute strictly. Nothing can be read in and nothing can be read out of the statute. (Cape Brandy Syndicate v. Inland Revenue Commissioners [(1921) 1 K.B.64] - per Rowlatt J.) 9. We must note that the view taken by us is also guided by the principles governing the doctrine of "eminen....