TaxTMI 
TaxTMI 
2026 (5) TMI 495
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.... Section 83 of the Central Goods and Services Tax Act, 2017 (for short "the Act") and seeking a consequential direction to defreeze the petitioner's bank accounts. 2. The petitioner claims to be the proprietor of M/s MK Traders, engaged in the business of dealing with old steel and iron scrap. It is the specific case of the petitioner that the State GST authorities had initially conducted inspection on 17.06.2025 and called upon the petitioner to produce documents relating to the business transactions for the assessment years 2021-2022 to 2025-2026. It is further asserted that the petitioner had complied with the said requisition by producing all relevant documents. 3. However, the records disclose that the officers attached to the Di....
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....ying in the bank accounts. 7. Reliance is also placed on the Circular dated 23.02.2021 governing provisional attachment proceedings. 8. Per contra, learned counsel appearing for the respondents would justify the impugned action by contending that the proceedings initiated are based on independent intelligence inputs indicating large-scale fraud involving issuance of fake invoices and wrongful availment of input tax credit through non-existent entities. 9. It is submitted that the investigation carried out through BIFA analytics revealed a pattern of coordinated fraudulent activity, including use of common IP addresses, fictitious firms, and circular trading. It is further contended that the petitioner had actively participated in s....
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....judicatory proceedings; No particulars demonstrating identity of subject matter, tax period, or cause of action. 14. In the absence of such foundational material, the plea of statutory bar under Section 6(2) of the Act cannot be examined in abstract. 15. It is trite that a writ Court cannot proceed on bald and unsubstantiated averments, particularly when jurisdictional objections are raised. The petitioner, who asserts the bar, is required to demonstrate by cogent material that proceedings have been formally initiated by State authorities and the subject matter is identical. In the absence of such material, this Court is unable to record even a prima facie finding on the applicability of Section 6(2) of the Act. Therefore, the content....
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....l attachment. The Division Bench of this Court in the case of Principal Commissioner of Central Tax (Supra) interpreting the said provision on the touchstone of settled principles governing fiscal statutes, has categorically held that Courts cannot read into the statute a requirement which the legislature has consciously omitted, and that the scheme of Section 83 of the Act read with Rule 159 of the Rules provides a complete code by conferring a post-decisional remedy enabling the assessee to file objections and seek release of the attached property. 19. The Hon'ble Supreme Court in the case of Radha Krishan Industries (Supra) has further elucidated that while the power under Section 83 of the Act is undoubtedly drastic and must be exerc....