Provisional assessment order lifted as no proceedings were pending under Section 73 and 74 of the CGST Act

Last updated: 24 August 2021
Quick Summary
The Gujarat High Court has ruled that a provisional attachment of property under Section 83 of the CGST Act must be lifted if no proceedings are pending under Sections 73 or 74 of the Act. In this case, M/s Mahavir Enterprise successfully challenged the attachment because no such proceedings were active when the order was issued. The court also required the Assistant Commissioner of Sales Tax to explain the circumstances leading to the provisional assessment.

Court :
Gujarat High Court

Brief :
In M/s Mahavir Enterprise v. State of Gujarat [R/Special Civil Application No. 9586 of 2020 dated August 19, 2021], the Hon’ble High Court of Gujarat in its order has directed Assistant Commissioner of Sales Tax ('the Respondent No. 4') to lift the provisional attachment of the property of M/s Mahavir Enterprise ('the Appellant') under Section 83 of the Central Goods and Services Tax Act, 2017 ('the CGST Act').

Citation :
R/Special Civil Application No. 9586 of 2020 dated August 19, 2021

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Bimal Jain
Published in GST
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