Case LawW.P.No.11284 of 2021
Sri Marg Human Resources Pvt. Ltd Vs Pr ADG, DGGI, Chennai
- Court:
- High Court
- Bench:
- Madras
- Date:
- May 26, 2021
- Type:
- Writ Petition
- Members:
- C Saravanan
Subject
Attachment proceedings u/3 83 cannot be at the cost of strangling the business of an assessee
Provisional Attachment
Summary
It is made clear that the attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution of India. Admittedly, an amount of Rs.5.68 Crores, which was lying in the account has been appropriated till date.…
Judgement
This Writ Petition has been filed challenging the attachment orders dated 12.01.2021 and 28.01.2021. These attachment orders have been issued under Section 83 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘CGST Act, 2017’], pursuant to a search and investigation ordered against the petitioner company some time during October, 2020. 2. It is noticed t…