Issuance of attachment order under the provisions of the Customs Act for recovery of Service Tax dues is not valid

Last updated: 04 July 2024

Save Share

Quick Summary

The Madras High Court has ruled that using the Customs Act to recover Service Tax dues is invalid. The court stated that such recovery should be made under Section 142(8)(a) of the CGST Act. Consequently, an attachment order issued under the Customs Act was quashed. The court also granted the assessee an opportunity to file a statutory appeal, even if the time limit had passed, due to the unavailability of the original order.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Zest Buildtek Promotors v. Deputy Commissioner of GST and Central Excise[W.P. No. 12349 of 2023 dated February 19, 2024], the Hon'ble High Court quashed the attachment order passed against the Assessee, thereby holding that, the issuance of attachment order under the provisions of the Customs Act for recovery of Service Tax dues is not valid as the same is recoverable under Section 142(8)(a) of the Central Goods and Services Act, 2017 ("the CGST Act") read with Section 174 of the CGST Act. Also, the Hon'ble High Court provided an opportunity to file statutory appeal irrespective of limitation period due to the non-availability of the physical order.

Citation :
W.P. No. 12349 of 2023 dated February 19, 2024

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

Attached File : 671907_5709_zest_buildtek_promotors.pdf

downloaded 305 times

214 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments