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H.M. INDUSTRIAL PVT. LTD vs. THE COMMISSIONER, CGST AND CENTRAL EXCISE
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
A. P. THAKER
Pet. Counsel
Anandodaya S Mishra
Res. Counsel
Na

Petitioner / Applicant

H.M. INDUSTRIAL PVT. LTD

Respondent THE COMMISSIONER, CGST AND CENTRAL EXCISE
Court Gujarat High Court
State

Gujrat

Date Jan 22, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 1160 of 2019

Citation

2019(1) TAXREPLY 2451
Original Order
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ORDER

1. Heard Mr. A. S. Mishra, learned advocate for the petitioner. 2. From the facts as emerging from the record, it appears that provisional attachment of the bank accounts of the petitioner has been made under section 83 of the Central Goods and Services Tax Act, 2017, however, no copy of any order under section 83 of the said Act appears to have been served upon the petitioner. The order of provisional attachment of property under section 83 issued to the concerned bank is in Form DRC-22 which is referable to rule 159(1) of the Central Goods and Services Tax Rules, 2017. Sub-rule (5) of rule 159 provides that any person whose property is attached may within seven days of attachment under sub-rule (1) file an objection as provided in the said rule. However, it appears that the general practice of the department is to issue provisional attachment order on the concerned banks without furnishing copy of any such order to the concerned supplier. It is difficult to comprehend as to ho....

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