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NOVA PUBLICATIONS & PRINTERS PVT. LTD vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SUDEEPTI SHARMA
Pet. Counsel
Rajiv Agnihotri
Res. Counsel
Pridhi Sandhu

Petitioner / Applicant

NOVA PUBLICATIONS & PRINTERS PVT. LTD

Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date May 29, 2024
Order No.

CM No. 9476 of 2024 in/and CWP No. 8805 of 2024

Citation

2024(5) TAXREPLY 9819
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ORDER

SANJEEV PRAKASH SHARMA, J (ORAL) CM NO. 9476 OF 2024 For the reasons mentioned in the application, application is allowed. Replication and other documents are taken on record. Main Case Learned counsel for the petitioner submits that the petitioner was not served with any notice under Section 74 of the Central GST Act, 2017 (for short, ‘the Act of 2017’) and the attachment proceedings initiated under Section 83 of the Act of 2017, therefore, is illegal and unjustified. The attachment of account should be revoked. Section 83 of the Act of 2017 provides as under:- “Provisional attachment to protect revenue in certain cases Section 83 (1) Where after the imitation of any proceedings 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 accoun....

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