Bombay HC set aside order of provisional attachment as objections raised by assessee were not considered

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  • Last Updated on 28 December, 2021

Demands and recovery - GST Provisional attachment

Case Details: Monopoly Innovations (P.) Ltd. v. Union of India - [2021] 133 237 (Bombay)

Judiciary and Counsel Details

    • Dipankar Datta, CJ. and M.S. Karnik, J.
    • Bharat Raichandani and Rishabh Jain, Advs. for the Petitioner. 
    • J.B. Mishra and Lilesh P. Sawant for the Respondent.

Facts of the Case

The Competent Authority provisionally attached the bank accounts of the assessee under section 83 of CGST Act, 2017. The assessee objected to the orders of provisional attachment by its representations dated 7-5-2021 and 17-5-2021 and sought for revocation thereof on diverse grounds. The Competent Authority passed an order dated 21-5-2021, whereby objection raised to the orders of provisional attachment had been overruled and the prayer for revoking the said orders rejected. It filed writ petition against the same.

High Court Held

The Honorable High Court observed that the Competent Authority had written a detailed order spread over nine pages as to why the provisional attachment ought to continue; still it suffered from the infirmity of lack of application of mind as well as breach of principles of natural justice. The recorded conclusions were without supporting reasons. Therefore, it was directed to de novo consider the objection of the assessee and the order dated 21-5-2021 was unsustainable and liable to be set aside.

List of Cases Referred to

    • Commissioner of Police v. Gordhandas Bhanji AIR 1952 SC 16 (para 17)
    • Mohinder Singh Gill v. Chief Election Commissioner AIR 1978 SC 851 (para 17).

Income Tax Returns 2021-22

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