The Delhi High Court directed to dispose of the petition against provisional attachment initiated under the Central Goods and Service Tax Act ( CGST ) without considering the objection filed by the assessee. The court directed to pass the order within 2 weeks.
M/S Brijbihari Concast Pvt Ltd, the petitioner challenged the order whereby the bank account of the petitioner has been provisionally attached under Section 83 of the Central Goods and Service Tax Act, 2017.
Counsel for the petitioner submitted that the petitioner has objected to the said provisional attachment and filed a representation dated 19.01.2024, which was dispatched on 03.02.2024. He submitted that despite service of the same, it has not yet been disposed of.
Notice is accepted by counsel for respondents. With the consent of the parties, the petition is taken up for final disposal. Counsel for respondents submitted that objections are pending consideration before the Competent Authority and assured that the same shall be disposed of within two weeks from today.
A division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja disposed of the petition directing the Competent Authority to decide the objections filed by the petitioner to the provisional attachment within two weeks.
An opportunity for a personal hearing shall also be granted to the petitioner while disposing of objections. It would be open to the petitioner to avail of such further remedies as may be permissible in law in case the petitioner is aggrieved by any further order passed.
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