Smita and Sons Coal Pvt. Ltd Vs State Of Gujarat
Date: February 1, 2023
Subject Matter
Power of provisional attachment u/s 83 should not be used as a tool to harass the taxpayer
Summary
The powers are given to the Commissioner, when it is of the opinion that for protecting the interest of the Government Revenue, there is a need for attaching provisionally the property including the Bank account belonging to the taxable person. Howev…
The petitioner challenges the order of provisional attachment of the Bank under section 83 of the Gujarat Goods and Services Tax Act, 2017 ('the Act' hereinafter) issued on 18-5-2022 issued in FORM No. GST DRC-22 by the respondent No. 2 attaching the Bank account of the petitioner on the ground of the violation of provisions of law. 2. Brief facts leading to the present petition are a…