Petition for Special Leave to Appeal (C) Nos. 15992-15994 of 2023

RHC GLOBAL EXPORTS PVT. LTD. v. UNION OF INDIA

Date Issued: 18 September 2024
Source: 2024 (90) G.S.T.L. 225 (S.C.)
Views: 11

Summary

Attachment - Bank account - Renewal of attachment - Period of attachment having expired, department renewed attachment of bank account - Petitioners contended that there was no provision or jurisdiction with department to once again attach an account after expiry of attachment period - Petitioners also brought to notice department’s Circular dated 2-9-2023 which prescribes time-frame for initiation and conclusion of proceedings - HELD : In view of Circular dated 2-9-2023, attachment of bank account was to be lifted - Section 83 of Central Goods and Services Tax Act, 2017 - Section 83 of Punjab Goods and Services Tax Act, 2017. [paras 4 and 5] In favour of assessee RHC Global Exports Pvt. Ltd. v. Union of India — 2023 (74) G.S.T.L. 385 (Guj.) = (2023) 7 Centax 73 (Guj.) — Disposed of DEPARTMENTAL CLARIFICATION CITED