MH Metal And Steels Vs Principal Commissioner (Madras High Court)
Material Facts: The petitioner challenged an order provisionally attaching its bank account under Section 83 of the Central Goods and Services Tax Act, 2017. The petitioner submitted that the impugned order referred to proceedings under Sections 74 and 122 of the CGST Act, although the show cause notice issued by the State GST authorities was issued only later on 02.04.2026. The petitioner relied upon the Madras High Court’s judgment dated 07.02.2025 in Kesar Jewellers vs. The Additional Director General, Directorate General of Goods and Services Tax Intelligence and another, W.P. No. 20967 of 2024.
Procedural History
The provisional attachment order was issued under Section 83 of the CGST Act. The petitioner challenged the attachment by filing the present writ petition before the Madras High Court.
Legal Issues
- Whether the provisional attachment of the petitioner’s bank account under Section 83 of the CGST Act satisfied the statutory requirements.
- Whether the impugned order disclosed the basis for formation of the Commissioner’s opinion that attachment was necessary to protect the interest of Government revenue.
Relevant Statutory Provisions
- Section 70 of the CGST Act, 2017
- Section 83 of the CGST Act, 2017
- Sections 74 and 122 of the CGST Act, 2017
- Rule 159(5) of the CGST Rules
Parties’ Submissions
