H.M. Industrial Pvt. Ltd vs. The Commissioner, Cgst And Central Excise
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
H.M. Industrial Pvt. Ltd
The Commissioner, Cgst And Central Excise
Gujarat High Court
Jan 22, 2019
Order No.
TR Citation
2019 (1) TR 2451
Related HSN Chapter/s
Related HSN Code


1. Heard Mr. A. S. Mishra, learned advocate for the petitioner.

2. From the facts as emerging from the record, it appears that provisional attachment of the bank accounts of the petitioner has been made under section 83 of the Central Goods and Services Tax Act, 2017, however, no copy of any order under section 83 of the said Act appears to have been served upon the petitioner. The order of provisional attachment of property under section 83 issued to the concerned bank is in Form DRC-22 which is referable to rule 159(1) of the Central Goods and Services Tax Rules, 2017. Sub-rule (5) of rule 159 provides that any person whose property is attached may within seven days of attachment under sub-rule (1) file an objection as provided in the said rule. However, it appears that the general practice of the department is to issue provisional attachment order on the concerned banks without furnishing copy of any such order to the concerned supplier. It is difficult to comprehend as to how the supplier whose property is attached would be in a position to file objection under sub-rule (5) of rule 159 if a copy of such order is not furnished to such supplier.

3. Issue Notice and Notice as to interim relief returnable on 29th January, 2019. Direct service is permitted today.

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