M/S Gravita Metal Inc Industrial vs Union Of India And Another
2021 Latest Caselaw 1381 j&K

                                                                  Sr. No. 30
        HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                        AT JAMMU

                                                WP(C) No. 677/2021
                                                CM No. 3001/2001

M/s Gravita Metal Inc Industrial                   .....Appellant(s)/Petitioner(s)
Area, Kathua

                      Through: Mr. Amar Pratap Singh, Advocate.



                 Vs

Union of India and another                                   ..... Respondent(s)

                      Through: Mr. Hitesh Sharma, Advocate.

Coram: HON'BLE MR. JUSTICE DHIRAJ SINGH THAKUR, JUDGE
       HON'BLE MR. JUSTICE PUNEET GUPTA, JUDGE

                                    ORDER

01.11.2021

Two issues have been highlighted by the learned counsel of the

petitioner in regard to the challenge thrown to the order of provisional

attachment dated 21.02.2021, whereby, the cash credit account of the petitioner

has been provisionally attached.

The first argument urged was that the provisional attachment was bad

and contrary to the ratio of the judgment in M/s Radha Krishan Industries

versus State of Himachal Pradesh and others reported in 2021 (4) TMI 837-

SC inasmuch as there were no proceedings pending or initiated against the

petitioner under Sections 62, 63, 64, 67, 73 and 74 of Central Goods and

Services Tax Act, 2017.

It was further urged that the provisional attachment under Section 83

of the Central Goods and Services Tax Act could have been ordered only if the

proceedings under the aforementioned sections were pending strictly in terms of

the scheme envisaged under Section 83 of the Central Goods and Services Tax

Act.

The second ground urged was that even otherwise, a provisional

attachment of a cash credit limit account was otherwise impermissible as has

been held by the Punjab and Haryana High Court in Bindal Smelting Pvt.

Ltd. versus Addl. Dir. Gen., Directorate Gen. of GST Intelligence reported

in 2020 (34) G.S.T.L. 592 (P & H).

List again on 14.02.2022 for consideration.

                           (Puneet Gupta)          (Dhiraj Singh Thakur)
                               Judge                      Judge
Jammu
01.11.2021
Vishal Khajuria