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MUTHARAMMAN & CO. vs. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P.rajkumar
Res. Counsel
V.sundareswaran

Petitioner / Applicant

MUTHARAMMAN & CO.
Respondent THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL
Court Madras High Court
State

Tamilnadu

Date Oct 5, 2021
Order No.

W.P. No.32 of 2021 And WMP. Nos.46, 49 & 51 of 2021

Citation

2021(10) TAXREPLY 4743
Original Order
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ORDER

The petitioner is an assessee under the provisions of the Central Goods and Service Tax Act, 2017 (in short ‘CGST Act/Act’) and challenges proceedings dated 23.11.2020 issued by the first respondent attaching the petitioner’s bank accounts in terms of Section 83 of CGST Act, based upon proceedings for search and seizure launched as against the petitioner in terms of Section 67 of the Act. 2. Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the official respondents i.e., The Principal Additional Director General of GST Intelligence/R1 & The Senior Intelligence Officer/R2. Though notice has been issued to the Branch Manager, Indian Bank/R3, there was no appearance for the Bank. 3. In short, the case of the petitioner is that the impugned attachment under Section 83 of the CGST Act is without any statutory sanction as it is consequent upon action under Section 67 of the Act, which deals with t....

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