2022-TIOL-46-HC-AHM-GST

Manish Scrap Traders Vs Pr.Commissioner

GST - S.83 of the Act, 2017 - Matter of challenge in the present writ application is to the order of provisional attachment of a cash credit account running in the name of the writ applicant -

Held: A Co-ordinate Bench of this Court in the case of Kaneria Granito Ltd. - 2016-TIOL-1447-HC-AHM-IT took the view that a cash credit account cannot be provisionally attached - Settled position of law appears to have been very conveniently over-looked by the Principal Commissioner, CGST, Surat - Prima facie , Bench is of the view that the Principal Commissioner, CGST, Surat is in contempt and he owes an explanation as to on what basis he has distinguished all the orders passed by this Court over a period of time taking the view that a cash credit account could not be provisionally attached in exercise of powers under Section 83 of the Act, 2017 - On the next date of hearing, Bench wants the Principal Commissioner to explain in what circumstances the impugned order has been passed - Notice be issued to the respondents, returnable on 12.01.2022: High Court [par 2, 6, 10]

- Notice issued: GUJARAT HIGH COURT