2019 (2) TMI 1452 – GUJARAT HIGH COURT – TMI – Attachment of bank accounts – input tax credit – power of Commissioner to order provisional attachment – section 83 of the CGST Act – Held that:- Under section 83 of the CGST Act, the Commissioner is empowered to order provisional attachment for the purpose of protecting the interest of the Government revenue. In the facts of the present case, while a liability of ₹ 14.62 crores had been estimated at the time when the order under section 83 of the CGST Act came to be passed, the present estimate is ₹ 16.24 crores. Thus, the petitioner, upon conclusion of any proceedings that may be taken pursuant to the proceedings under sections 67, 73 or 74 of the CGST Act, may be liable to pay such amount.
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Admittedly, the petitioner has already reversed input tax credit to the tune of ₹ 13,28,00,000/ – In the opinion of this Court, considering the amount paid by reversing input tax credit, the interest of the Revenue is suffici
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ira. 4. Thereafter, by an order dated 07.02.2019, this Court had directed the bank accounts bearing No. 50100183156858, 07481000002985, 02950100018863, 02950200000513, 02950300028287, 02950100009696 and 02950600021500 to be released from attachment, as the attachment orders were without any authority of law. Accordingly, the attachment over all those bank accounts came to be lifted. 5. The petitioner now seeks a direction to the respondents to release the attachment over the remaining bank accounts being current accounts bearing No. 02950500013045, 02950200000772 maintained with the Bank of Baroda, Kapadwanj, accounts No. 917020026366404 and 917040037200382 maintained with the Axis Bank, Nadiad and accounts No. 50200024114832 and 50200033690085 maintained with HDFC Bank, Kapadwanj as well as accounts No. 02950600021450, 02950600021591, 02950600021899, 02950600022187, 02950300039429 and 02950300040500 maintained with the Bank of Baroda. 6. Heard Mr. A.S. Mishra, learned advocate for the
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e amount was ₹ 14.62 crores. 9. The impugned orders of provisional attachment have been made in exercise of powers under section 83 of the Central Goods and Service Tax Act, 2018 (hereinafter referred to as "the CGST Act"). Section 83 of the CGST Act inter alia provides that where during the pendency of any proceedings under sections 67, 73 or 74, 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 an order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. 10. At the time when the impugned orders under section 83 of the CGST Act came to be passed, according to the respondent, an amount of ₹ 14.62 crores would have been due and payable by the petitioner upon conclusion of the proceedings that may be initiated pursuant to the proceedings under section 67, 73 or 74 of the Act. 11. Under
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