Back
SONIA GOKANI, NISHA M. THAKORE
Sushant Steel Through Proprietor Vinodkumar Nagina Gupta – Appellant
Versus
State Of Gujarat – Respondent
JUDGMENT :
(Nisha M. Thakore, J.)
1. The petitioner herein is a proprietary firm trading in scrap of copper, brass, aluminum, plastic etc and having valid registration under the Central Goods and Services Tax Act, 2017 ( in short, “CGST Act, 2017”) . The petitioner (hereinafter referred as the ‘Firm’), has invoked extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India and has prayed for following reliefs.
2. The summary of the facts are reproduced as under :
2.1 On 16.06.2020, the respondent No. 2 had issued summons thereby calling upon the petitioner firm to furnish the sales bill of dealer ‘Nox Enterprise’ ( hereinafter referred as ‘dealer’). In response to the aforesaid notice, the petitioner firm had appeared before the respondent authority whereby his statement was recorded on 09.07.2020. On 23.07.2020, the petitioner firm submitted documents in the nature of purchase register and photocopies of invoices from Nox Enterprises.
2.2 On 23rd September, 2020, the proper officer had issued intimation Form GST DRC-01A under Section 74(5) of CGST Act, 2017 about the purchase transactions amounting to Rs. 2,83,77,650/- with Nox Enterprise was allege
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....
Provisional attachments under Section 83 of the CGST/SGST Acts cannot extend beyond one year, and fresh orders cannot be issued after this period.
Provisional attachment orders under Section 83 of the CGST Act cannot extend beyond one year as per the explicit language of the statute, requiring strict interpretation.
Provisional attachments under Section 83 of the CGST/SGST Acts cannot extend beyond one year, as specified in Section 83(2), and any fresh orders issued after this period are invalid.
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 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....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
