pri Provisional bank account attachment during pendency of Section 67 search proceedings – SC stays Gujarat HC decision Provisional bank account attachment during pendency of Section 67 search proceedings – SC stays Gujarat HC decision

Case Law Details

Case Name : Union of India & Anr. Vs Kushal Ltd. & Anr. (Supreme Court of India)
Appeal Number : Special Leave to Appeal (C) No. 10070/2020
Date of Judgement/Order : 16/11/2020
Related Assessment Year :

Union of India & Anr. Vs Kushal Ltd. & Anr. (Supreme Court of India)

The Supreme Court has stayed the Gujarat High Court decision in the case of Kushal Ltd. v. Union of India, wherein the High Court had set aside the provisional attachment of the bank account of the assessee observing that there was absence of pendency of any proceedings under Section 62, 63, 64, 67, 73 or 74 of the CGST Act, 2017. Observing that search proceedings were conducted on 27 September 2018 with subsequent visit by the department on 1 April 2019 and that there was no search thereafter, the High Court had held that therefore the search proceedings had ended. The High Court was of the opinion that pursuant to the search, inquiry or other proceedings may have been undertaken, however, such inquiry or other proceedings were not under Section 67 and hence, it cannot be said that any proceedings were pending under Section 67.

FULL TEXT OF THE SUPREME COURT JUDGEMENT

Heard learned counsel for the parties.

On the question of interim relief, we agree with the apprehension expressed by the petitioner-Union of India that the impugned judgment being followed in other similar cases cannot be ruled out. That ought not to be permitted as the issue is pending consideration before this court.

In other words, the view expressed in the impugned judgment is kept in abeyance and it cannot be followed in other cases till the issue is finally answered/decided by this Court.

List this matter after two weeks.

Reply affidavit, if any, be filed, in the meantime.

Download Judgment/Order

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