Namaskar Enterprise v. Commissioner of Goods and Service Tax
[Citation -2020-LL-0807-44]

Citation 2020-LL-0807-44
Appellant Name Namaskar Enterprise
Respondent Name Commissioner of Goods and Service Tax
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act CGST
Date of Order 07/08/2020
Judgment View Judgment
Keyword Tags attachment of bank account • provisional attachment


C/SCA/18105/2019 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 18105 of 2019 NAMASKAR ENTERPRISE Versus COMMISSIONER OF GOODS AND SERVICE TAX Appearance: MR. HARDIK V VORA(7123) for Petitioner(s) No. 1 MR ANKIT SHAH(6371) for Respondent(s) No. 1,2 MR SH ALMAULA(120) for Respondent(s) No. 3 CORAM: HONOURABLE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 07/08/2020 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of Constitution of India, writ applicant, proprietary concern through its proprietor, has prayed for following reliefs:- a. Writ of Certiorari or any other writ, order or direction in nature of certiorari directing respondents to quash notice of provisional attachment under section 83 of Act for provisional attachment of bank Account No.37846915026 and further to direct respondent No.3 to change status of account from on hold to active ; b. Pass any other order(s) as this Hon ble Court may deem fit and appropriate in order to grant interim relief to petitioner; Page 1 of 4 Downloaded on : Thu Oct 08 11:09:30 IST 2020 C/SCA/18105/2019 ORDER c. Any other and further relief deemed just and proper be granted in interest of justice; d. To provide for cost of this petition. 2. We need not delve much into facts of this litigation as controversy is in very narrow compass. subject matter of challenge in this writ application is order of provisional attachment of Bank Account bearing No.37846915026 of writ applicant maintained with State Bank of India. impugned order of provisional attachment in Form No.GST DRC-22 reads thus: Provisional attachment of property under section 83 of CGST Act 2017 as amended It is to inform that M/s. Namaskar Enterprises is registered taxable person under Central Goods and Service Tax Act. Proceedings have been launched against aforesaid taxable person under section 67 of said Act to determine tax or any other amount due from said person. As per information available with department, it has come to my notice that said person has Current account in your bank/ financial institution having account No.37846915026. 3. We are informed by learned counsel appearing for writ applicant that his client was informed by State Bank of India as regards attachment of his bank account on 2-8-2019. 4. Section 83 of Gujarat Goods and Services Tax Act, 2017 reads thus: Page 2 of 4 Downloaded on : Thu Oct 08 11:09:30 IST 2020 C/SCA/18105/2019 ORDER 83 (1) Where during pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, Commissioner is of opinion that for purpose of protecting interest of Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after expiry of period of one year from date of order made under sub-section (1). 5. perusal of aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that provisional attachment would cease to have effect after expiry of period of one year from date of order made under Sub-Section-1. Although no specific date has been mentioned in impugned order of provisional attachment of bank account, yet having regard to statement made by learned counsel that attachment came into force from 2-8-2019, we take it that order of provisional attachment has come to end. In such circumstances referred to above, no further adjudication is necessary as regards other contentions raised in writ application. We direct State Bank of India i.e. respondent No.3 to take notice of this order and permit writ applicant to operate his Bank Account No.37846915026 forthwith. Page 3 of 4 Downloaded on : Thu Oct 08 11:09:30 IST 2020 C/SCA/18105/2019 ORDER 6. With above, this writ application succeeds and is hereby allowed. (VIKRAM NATH, CJ) (J. B. PARDIWALA, J) M.A. SAIYED Page 4 of 4 Downloaded on : Thu Oct 08 11:09:30 IST 2020 Namaskar Enterprise v. Commissioner of Goods and Service Tax
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