Assessee tries to Drag GST Proceedings: Madras HC refuses to quash Notice for Attachment and Sale of Immovable Property [Read Order]

The Madras High Court has dismissed a plea seeking to quash the notice for the attachment and sale of immovable property by observing that the assessee is trying to drag the GST proceedings.

The petitioner, Tvl.G.Sankar Timber Depot filed a writ petition before the Court challenging the Form GST DRC-16 contending that had proceeded to issue the notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 by attaching various properties in this schedule to the said notice.

Earlier, the petitioner approached the Single bench wherein the Court quashed the proceedings and directed the department to pass fresh orders on merits and in accordance with law after giving an opportunity to the petitioner to raise objections and after granting personal hearing within a period of 12 weeks from the date of payment of the conditional amount imposed under the impugned orders

Mr. Justice C. Saravanan observed that Form GST DRC-16 is belated and therefore, the writ petition is liable to be dismissed.

“That apart, in Form GST DRC-16 merely attaches immovable properties. There is no attachment of any bank accounts. The petitioner appears to be interested in dragging on the proceeding though the petitioner appears to be in arrears of huge amount of tax for these assessment years. Since the matter has been remitted back, it is not open for the petitioner to now seek for quashing of the Form GST DRC-16. It is sufficient to state that the petitioner should participate in the proceedings before the respondent in terms of the notice dated 14.02.2022 for these assessment years. Since the matter has been remitted back, it is not open for the petitioner to now seek for quashing of the Form GST DRC-16. It is sufficient to state that the petitioner should participate in the proceedings before the respondent in terms of the notice dated 14.02.2022,” the Court said.

Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.