Section 83 cannot invoke during the pendency of the proceedings under section 71 of the CGST Act


M/S KANAL ENTERPRISE VERSUS STATE OF GUJARAT: Gujarat HC

1️⃣Attachment of property🏡 while exercising the power to access the premises u/s 71(1) - invocation of powers during pendency of proceedings - whether the impugned order of attachment of property🏡 under Section 83 of the Act could have been passed on the ground of proceedings instituted u/s 71(1) of the Act?

2️⃣HELD THAT:- The plain reading of Section 83 of the Act would indicate that the powers can be invoked during the pendency of proceedings under Sections 62, 63, 64, 67, 73 and 74 of the Act - There is no power vested in the authorities to invoke the provisions of Section 83 during the pendency of the proceedings instituted under Section 71(1) of the Act.

3️⃣In fact, there cannot be any proceedings, which could be instituted under Section 71 of the Act - In such circumstances, the impugned order of attachment💰 under Section 83 of the Act is hereby quashed and set aside.

4️⃣It is needless to clarify that the Appeal preferred by the writ-applicant against the final order of assessment shall be decided in accordance with law by the Appellate Authority - Application disposed off.

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