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Power to attach Bank account can be used

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Power to attach Bank account can be used

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  1. Power to attach Bank account can be used in Limited case

  2. 1. Brief Facts of the Case: Provisional Attachment of Bank Account under Section 83 of CGST Act • M/s Proex Fashion Private Limited (“The Petitioner”) was having a running business. • Proceedings were initiated against the petitioner under Section 71 of the Central Goods and Service Tax Act, 2017 (CGST Act). • Pursuant to such proceedings, respondent invoked section 83 of the CGST Act by which the bank account of the petitioner was provisionally attached. • Therefore, the petitioner filed a petition before hon’ble High Court challenging communication by which the bank of the petitioner was provisionally attached

  3. 2. Contention of the Petitioner: Section 83 can not be initiated for proceedings initiated under Section 71  • Petitioner contended that Section 83 was initiated against the petitioner when proceedings were pending under Section 71 of the CGST Act. However, section 83 can’t be invoked in such a situation.

  4. 3. Contention of the Respondent: Section 83 was invoked as grounds were available to initiate proceedings under Section 67 of the Act • Proceedings were initiated against the petitioner pursuant to a communication received from the Directorate General of Analytics and Risk Management (DGARM). • DGARM declared the petitioner as a “risky exporter‟. Therefore, to elicit certain information and documents from the petitioner various communications were made to him. However, several communications addressed to the petitioner at its registered office were returned undelivered.  • Consequently, Proceedings were initiated under Section 71 of the Act and bank account was attached under Section 83 of the Act pursuant to those proceedings.

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