Mahavir Enterprise Vs State Of Gujarat
Date: August 19, 2021
Subject Matter
Provisional attachment u/s 83 can only be exercised in case of pendency of proceedings under sections 62 or 63 or 64 or 73 or 74
Summary
It appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. It is needless to say that the powers under Section 83 of the GST Act with regard to provisional attachment could be exercised only during pendency of proceedings either under sections 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74. Hence, prima-facie the exercise of powers under Section 83 of the GST Act appears to be arbitrary and dehors the said provision.
Learned AGP Trupesh Kathiriya for respondent – State has placed on record a copy of the remarks by the Assistant Commissioner of State Tax, Unit-60, Surat – respondent No. 4. From the said remarks, it appears that no proceedings under either Sections 73 or 74 were pending on the date of order passed for the provisional attachment of the property of the petitioner under Section 83 of the GST Act. It is needless to say that the powers under Section 83 of the GST Act with regard to provisional attachment could be exercised only during pendency of proceedings either under sections 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74. Hence, prima-facie the exercise of powers under Section 83 of the GST Act appears to be arbitrary and dehors the said provision. Under the circumstances respondent No. 4 is called upon to state on affidavit as to under what circumstances the impugned order of attachment was passed.
Put up on 02.09.2021.
In the mean time, the respondent No. 4 is directed to lift the provisional attachment forthwith, if not done so far.