GST | Bank Account Attached Without Thinking Assessee’s View: Kerala HC Sends Matter for Re-adjudication

The matter for re-adjudication is remanded by the Kerala High Court as the attachment of the bank account under Goods and Service Tax ( GST ) proceedings without regarding the taxpayer’s opinion. The applicant has approached the Court with the recovery notice demanding arrears of tax.

A M Sainudheen, the applicant is a taxpayer under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 having TIN No.3230498362. SCN was issued before the applicant via the 2nd respondent asking for an amount of Rs.57,553 concerning the AY 2005-06 and 200809.

The SCN is been challenged by the petitioner before the Court by filing a writ petition and the court vide judgment and order disposed of the stated writ petition asking the 1st respondent therein to regard and pass suitable orders on the representation of the petitioner.

In pursuance of the decision and order the representation furnished via the applicant came to be decided vide order and the competent authority determined the obligation and interest at Rs.2,033/- and Rs.1,423/-, respectively.

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The petitioner has approached the Court with the recovery notice requesting arrears of tax of Rs.88,476/- for the years 200506, 2008-09, and 2012-13.

Against the said notice the applicant has represented specifying that the applicant has paid the arrears before concerning the AY 2005-06 and 2008-09 and that the excess amount filed via him may be refunded to him.

Petitioner’s counsel said that without acknowledging the contention of the applicant vide order the petitioner’s Bank account has been attached.

While permitting the plea, the Court comprising Justice Dinesh Kumar Singh set aside the impugned order and remanded the case back to the State Tax Officer, third respondent to regard the representation of the applicant and pass fresh orders.