I am working as Asst Commissioner in GST dept. I have issued Assessment order to a dealer, the dealer went to the appellate forum and have filed an appeal. In the mean time I have attached his bank account, so that he could not make transactions further. As per GST act when the tax payer have filed an appeal, the arrear action is deemed to be stayed. Pls give me some suggestions, whether stay mean I have to revoke back the bank account or I’m not allowed only to take any further action(it mean bank attachment shall not be released)
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According to Section 83(1), where during the pendency of any proceedings under section 62, section 63, section 64, section 67, section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order.
Let us refer to the case of Aje India Private Limited vs The Union of India, where the issue under consideration was whether Provisional attachment of bank account valid when other assets offered as security or not.
