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SKYLARK INFRA ENGINEERING PVT. LTD. vs. ADDITIONAL DIRECTOR GENERAL, DGGI AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY TEWARI
AJAY TEWARI

Pet. Counsel

Jagmohan Bansal

Res. Counsel

T.k. Joshi

Ruchir Bhatia

Petitioner / Applicant	SKYLARK INFRA ENGINEERING PVT. LTD.
Respondent	ADDITIONAL DIRECTOR GENERAL, DGGI AND ANOTHER
Court	Punjab and Haryana High Court
State	Punjab
Date	Feb 16, 2021
Order No.	CWP-21989-2020 (O&M)
Citation	2021(2) TAXREPLY 3905
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Print (Judgement Only)

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Section 74

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Section 83

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Summarize this case by TaxGPT in

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ORDER
1. This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the Central Goods and Service Tax Act, 2017 (for short 'the CGST Act'). 2. As per the impugned order, the account has been frozen in view of Section 74 of the said CGST Act. Section 74 is reproduced herein below:- “74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts. (1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, ....