LAWS(BOM)-2020-1-347

GEHNA TRADING LLP Vs. UNION OF INDIA

Decided On January 30, 2020
Gehna Trading Llp Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) By this Petition the Petitioner has challenged the action of the Respondents in provisionally attaching the bank account of the Petitioner.

(2.) On 6 December 2019 the Deputy Commissioner, Central Goods and Service Tax (CGST) informed the Branch Manager where the Petitioner holds a bank account that in view of the proceedings filed against one Yusuf Fauzdar Shaikh, proprietor of M/s. Fashion Creations, proceedings have been launched against the said taxable person and the Respondents were of the belief that amounts were being transferred to various persons, including the Petitioner. Hence, a direction was issued to the bank not to allow any debit.

(3.) Though the order does not refer to any provision of law, the learned Counsel for the Petitioner points out that the power for provisionally attaching the bank account is under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017. The learned Counsel for the Petitioner submitted that there are no proceedings under Sections 62, 63, 64, 67, 73 and 74 against the Petitioner as mentioned under Section 83 of CGST Act, which is necessary if attachment under Section 83 is to be levied. The learned Counsel for the Petitioner relies upon the decision of this Court dated 17 January 2020 in Writ Petition No. 3145 of 2019 (Kaish Impex Pvt. Ltd. v/s. Union of India & Ors.) wherein this Court has observed thus :-