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HIGH COURT OF TRIPURA
_A_G_A_R_T_A_L_A_
WP(C) No.231 of 2024
M/S Ashutosh Bandyopadhyay
...... Petitioner(s)
V E R S U S
Union of India and others
Respondent(s)
..….
For Petitioner(s) : Mr. Somik Deb, Sr. Advocate,
Mr. P. Chakraborty, Advocate.
For Respondent(s) : Mr. Bidyut Majumder, DSGI.,
Mr. Paramartha Datta, Advocate.
HON’BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH
ARINDAM LODH
HON’BLE MR. JUSTICE
=O=R=D=E=R=
27.03.2024
th
Reference is made to the order dated 20 March, 2024 which
reads as under:
“Learned senior counsel, Mr. Somik Deb for the petitioner has questioned the order
of provisional attachment passed under Section 83 of the CGST Act by the
Additional Director General in relation to the Bank Account No.36454272675, IFSC
SBIN0005245 with the State Bank of India, Branch name SBIN RMS Chowmohani.
He submits that under Section 83 of the Act, the Commissioner has been conferred
the power to provisionally attach any property including bank account belonging to
the taxable person. The impugned order dated 14th February, 2024 has been issued
by the Additional Director General and not the Commissioner.
(ii) That the instant bank account is a Cash Credit account of the Assessee which
cannot be provisionally attached in exercise of powers under Section 83 of the CGST
Act. He relies upon a decision of the Gujarat High Court in Manish Scrap Traders
Vrs. Principal Commissioner, reported in (2022) 99 GSTR 295 in support of the
aforesaid submission.
Learned senior counsel for the petitioner submits that the provisional attachment of
the Cash Credit account has completely stalled the business of the petitioner in the
month of March i.e. the closing of the financial year. Therefore, an order staying the
impugned provisional attachment may be passed.
Learned counsel for the CGST/Revenue prays for time to seek instructions. He also
has referred to the circular dated 23rd February 2021, issued by the CBIC laying
down the guidelines for provisional attachment of property under Section 83 of the
Act, 2017.
Learned counsel for the Revenue submits that such provisional attachment has been
made during the course of inspection wherein the petitioner has been summoned to
give evidence and produce document under Section 70 and in the meantime, to
protect the interest of revenue, the relevant account of the petitioner has been
provisionally attached.
Having regard to the plea raised by the petitioner that the instant account is a Cash
Credit account, which should not be provisionally attached in exercise of powers
under Section 83 of the CGST Act, as an interim measure the impugned order of
attachment dated 14th February, 2024 (Annexure-4 to the writ petition) is stayed.
However, it is made clear that if the account in question is not a Cash Credit account
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of the petitioner, the writ petition would be dismissed with heavy cost after the
attachment order shall be restored.
Let the matter be listed on 27.03.2024. Learned counsel for the revenue would be
ready with instructions.
[2] Mr. Paramartha Datta, learned counsel for the CGST has placed
on record written instructions contained in letter dated 26th March, 2024
issued by the Assistant Director, DGGI, Agartala Regional Unit by which
the order of attachment of the Bank Account No.36454272675 of the
petitioner dated 14th February 2024 in DRC-22 has been revoked. The
Branch Manager, SBI, RMS Chowmuhani has been requested to restore the
bank account. The bank has also through its letter dated 27th March, 2024
conveyed to the Assistant Director, DGGI, Agartala Regional Unit that the
following current account and cash credit account have been restored.
SL NO ACCOUNT NO TYPE OF ACCOUNT NAME OF THE ACCOUNT PAN NO
1 34989845634 Current account Hotel Sonar Tar AARFA4097N
2 35238997764 Current account Hotel Sonar Tar AARFA4097N
3 36454272675 Cash credit account M/S Ashutosh Bandhyopadhyay AARFA4097N
4 37759116259 Current account M/S Ashutosh Bandhyopadhyay AARFA4097N
5 39614147676 Current account M/S Ashutosh Bandhyopadhyay AARFA4097N
[3] Let both the letters be kept on record. Having regard to the
submission made by learned counsel for the CGST and the order of
revocation of the original attachment of the accounts in question, the
grievance of the petitioner stands redressed.
[4] The writ petition is, accordingly, disposed of. Pending
application(s), if any, also stands disposed of.
ARINDAM LODH), J (APARESH KUMAR SINGH), CJ
(
Dipesh
SIDDHARTHA LODH Digitally signed by SIDDHARTHA LODH
Date: 2024.04.02 15:32:55 +05'30'