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

By:

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.

Online GST Course by Bimal Jain

Recorded: Certified Advanced GST Course

Course Details: Certificate of Participation will be Provided, Free GST Updates on E-mail, WhatsApp, Telegram for 1 Year, Background Material and PPT will be Provided on the downloadable basis, Total 21 Recorded Sessions (60 Hours), will be available for 120 hours or 60 Days whichever expires earlier.

For Registration:- https://cutt.ly/hxjl5Cu

Recorded: GST Course on Exports, Deemed Exports, SEZ, Imports, Merchandise Exports, Inverted Duty Structure (including Refunds)

Course Details: 6 Online Recorded Sessions of 2.30Hrs each with Background Material (BGM)

For Registration:- https://cutt.ly/pvw7mzl

For more details, Call: +91-8076563802, E-mail: intern@a2ztaxcorp.com, Web: www.a2ztaxcorp.in

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

CLOSE
CLOSE