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DARSHAN COMTRADE PVT LTD.(AKSHARDHAM) vs. PRINCIPAL CHIEF COMMISSIONER OF GST AND CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Adithya Reddy
Res. Counsel
R.hemlatha

Petitioner / Applicant

DARSHAN COMTRADE PVT LTD.(AKSHARDHAM)
Respondent PRINCIPAL CHIEF COMMISSIONER OF GST AND CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 13, 2022
Order No.

W.P.No. 1132 of 2020 And WMP.Nos.1372 & 1377 of 2020

Citation

2022(10) TAXREPLY 6507
Original Order
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ORDER

The prayer of the petitioner is as against an order of the third respondent that is Assistant Commissioner, Goods and Service Tax dated 06.09.2019, which is passed in Form GST DRC-22 attaching the current account of the petitioner in ICICI Bank, Pursawawalkam, Chenai bearing Account No.602505060430. 2. Section 83 of the Central Goods and Service Tax Act, 2017 deals with provisional attachment to protect the interests of the revenue in certain cases and reads as follows: 83. Provisional attachment to protect revenue in certain cases (1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed....

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