[dated 02.09.2024, in Adabala Naryana Rao v. Union of India, from D.B. Civil Writ Petition no. 13552 of 2024] The petitioner’s bank account was provisionally attached under section 83 of the CGST Act, 2017 vide Form GST DRC-22. According to rule 159(5) of the CGST Rules, 2017, any person whose property is attached may file […]
Section 83 of CGST Act permits provisional attachment of property belonging only to the taxable person. In instances where bank account (jointly held with third party) is attached, the aggrieved (third) party should duly file their objections under Rule 159(5) ibid and may seek judicial remedy if there is no response or belated response on the part of Revenue.
The Revenue authorities instituted recovery proceedings and recovered the entire amount of demand within three months from the date of order of the first appellate authority (which had ruled in favour of the Revenue). It appears such recovery was on the strength of a subsisting provisional attachment. However, the assessee had the right to appeal […]