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


In M/s Mahavir Enterprise v. State of Gujarat [R/Special Civil Application No. 9586 of 2020 dated August 19, 2021], the Hon’ble High Court of Gujarat in its order has directed Assistant Commissioner of Sales Tax (“the Respondent No. 4”) to lift the provisional attachment of the property of M/s Mahavir Enterprise (“the Appellant”) under Section 83 of the Central Goods and Services Tax Act, 2017 (“the 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.

Further directed the Respondent No. 4 to state on affidavit the circumstances under which the order of provisional assessment has been passed.

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