Case Law Details
Smt. Lalita Vs Central Goods And Service Tax And Another (Allahabad High Court)
Introduction: In the case of Smt. Lalita Vs Central Goods And Service Tax And Another, the Allahabad High Court recently rendered a judgment regarding the provisional attachment under CGST Rules. The petitioner challenged the legality of an order by the Commissioner, Central Goods and Service Tax (CGST), Ghaziabad, leading to several points of contention.
Analysis: The Court examined the situation of provisional attachment and considered whether the petitioner had followed the proper procedure under Rule 159(5) of the CGST Rules, 2017. The petitioner’s bank account had been attached since April 2022, raising questions about compliance with various legal provisions and circulars.
1. Validity of Attachment: The Court observed that the petitioner should have availed the remedy under Rule 159(5) before approaching the Court, a provision that allows objections to be filed against such attachments.
2. Compliance with Rules: The Court scrutinized whether the provisional attachment complied with the applicable rules and whether the petitioner’s claims were valid under Section 83 of the CGST Act.
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