I want to know that the GST officer can invoke the power of attachment of bank account under section 83 on the cause of GST returns pending only 2 months (i.e. December.22 & January.23) without notice or intimation?
15 March 2023
I think below mentioned steps to be taken by the official
1) GST System has auto-sending return default notice U/s. 46 after five days from the return due date (Taxpayer needs to file the pending return within 15 days from the receipt of such notice)
2) Thereafter, GST officials can proceed with self-assessment and issue order ASMT-13 with uploading summary report DRC-07 at the portal (Taxpayer needs to file pending returns within 30 days from receiving such order)
Meanwhile, section 83 stated that the official can start the attachment proceedings for the safeguard of interest of revenue, even before issuing ASMT-13.
Now, a query is that, notice u/s. 46 is a system mechanism that is uploaded by default, hence which kind of notice or intimation is required to issue before bank attachment u/s.83?
Secondly, shouldn't the officer give an opportunity of being heard before the attachment?
Third, has he the power to do so beyond the rules?
27 March 2023
Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or 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.
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