Case LawW.P. No.32 of 2021 and WMP. Nos.46, 49 & 51 of 2021
Mutharamman & Co. Vs Pr ADG, DGGI, Chennai
- Court:
- High Court
- Bench:
- Madras
- Date:
- October 5, 2021
- Type:
- Writ Petition
- Members:
- Anita Sumanth
Subject
Opinion formed by the Commissioner u/s 83 should be strictly based upon material facts
Provisional Attachment
Summary
In the present case, there are serious allegations in regard to the excess claim of ITC based on transactions with non-existent or fraudulent entities. However, such allegations are to be based upon supporting materials and evidences if they are to t…
Judgement
The petitioner is an assessee under the provisions of the Central Goods and Service Tax Act, 2017 (in short ‘CGST Act/Act’) and challenges proceedings dated 23.11.2020 issued by the first respondent attaching the petitioner’s bank accounts in terms of Section 83 of CGST Act, based upon proceedings for search and seizure launched as against the petitioner in terms of Section…