HC lifts Provisional GST assessment as no Section 73 & 74 proceedings were pending

Mahavir Enterprise Vs State of Gujarat (Gujarat High Court)

Provisional assessment order lifted as no proceedings were pending under Section 73 and 74 of the CGST Act

Hon’ble High Court of Gujarat in its order has directed Assistant Commissioner of Sales Tax (Respondent No. 4) to lift the provisional attachment of the property of M/s Mahavir Enterprise (Appellant) under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act).

The powers as mentioned in Section 83 ibid can only be exercised in case of pendency of proceedings under Section 62 or 63 or 64 or 73 or 74 of the CGST Act.

Noted, no proceedings were pending neither under Section 73 nor Section 74 on the date on which the order under Section 83 was passed by the Respondent No. 4.

Please become a Premium member. If you are already a Premium member, login here to access the full content.