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SONIA GOKANI, SANDEEP N. BHATT
SMITA AND SONS COAL PRIVATE LIMITED – Appellant
Versus
STATE OF GUJARAT – Respondent
JUDGMENT :
SONIA GOKANI, J.
1. 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 18.05.2022 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 as follow:
2.2 The respondent No. 2 is an officer under the provision of section 3 of the Act entrusted with the assessment and recovery of GST under various provisions of the Act.
2.3 The petitioner is regular in filing its return under the Act both annually and periodically.
2.4 During the period between 2018-19, the petitioner company had purchased Iron and Steel Waste Scrap from M/s. Arsh Enterprise, which has having valid GST registration at the time of purchase of goods. The goods worth Rs. 37,31,420/- had been purchased where the value of goods was of Rs. 31,53,746/- and the GST was Rs. 5,67,674/-. The goods purchased from
, time can be extended for a further period of six month. Appropriate order for extension of period of provisional attachment would only be passed upon satisfaction of the criteria listed out. An inj....
The necessity of the formation of opinion by the Commissioner, the live nexus to the purpose of protecting the interest of the government revenue, and the existence of tangible material before the Co....
The court established that provisional attachment under Section 83 of the CGST Act requires tangible evidence of necessity to protect government revenue, and such powers must be exercised with cautio....
The main legal point established in the judgment is that the provisional attachment under Section 83 of the CGST Act ceases to have effect after the expiry of one year from the date of the order, and....
The Commissioner must form an opinion based on relevant facts and tangible material with a live link to the formation of the opinion when exercising the power of provisional attachment under Section ....
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