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Case Law Details

Case Name : Nova Publications & Printers Pvt. Ltd. Vs Union of India and others (Panjab And High Court)
Appeal Number : CWP No.8805 of 2024
Date of Judgement/Order : 29/05/2024
Related Assessment Year :
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Nova Publications & Printers Pvt. Ltd. Vs Union of India and others (Panjab And High Court)

In the case of Nova Publications & Printers Pvt. Ltd. vs Union of India, the Punjab and Haryana High Court addressed the legality of attachment proceedings initiated under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 without prior notice under Section 74 of the Act.

The petitioner argued that their account was attached without receiving any notice under Section 74 of the CGST Act, which they claimed rendered the attachment illegal and unjustified. Section 83 of the CGST Act allows provisional attachment of property, including bank accounts, if the Commissioner deems it necessary to protect government revenue after initiating proceedings under Chapter XII, XIV, or XV of the Act.

The court acknowledged that search and seizure actions were indeed conducted against the petitioner under Chapter XIV of the CGST Act, leading to the provisional attachment of their property on March 15, 2024. Additionally, the petitioner’s Electronic Credit Ledger was locked by a subsequent order on March 18, 2024.

Despite not accepting the petitioner’s argument that the attachment was outright illegal, the court noted that no further proceedings had been initiated by the tax authorities after these initial orders were issued. The petitioner’s business operations were severely impacted due to the attachment, which the court recognized as a serious measure with significant implications.

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July 2024