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Madras HC: Officers Can’t Attach Property Under GST If Assessee Commences Appeal Proceedings

Madras HC’s Order In Case of Tvl. Maxtile AAC Block Vs. State Tax Officer

Overview

The Madras High Court in a judgment addressed the legality of the provisional property attachment u/s 83 of the CGST Act 2017. The same blog explores the court’s decisions for the matter of TVL Maxtile AAC Block Vs State Tax Officer, stating key aspects of tax demand and recovery procedures.

Context

We know about Section 83 of the CGST Act,2017 about the provisional attachment of the property, in which a course of demand and recovery, the authorities begin the provisional attachment of property to prevent the evasion of tax by the taxpayer. In this case, the Madras High Court kept one of the substantial aspects concerning the attachment of the property.

Factual Overview

Conclusion

The ruling of the Madras High Court declared the provisional attachment of immovable properties as disobedient to legal provisions. It asked for the release of the attachment and the removal of corresponding entries from encumbrance certificates. The very decision forms a precedent for compliance with specified procedures in tax-related cases.

Case TitleTvl. Maxtile AAC Block Vs. State Tax Officer
Appeal NumberW.P .N o.10670 of 2024 and W.M.P.No.11757 of 2024
Date23.04.2024
For Petitioner:Mr G.Derrick Sam, Mr Adithya Reddy
For Respondent 1Mr.T.N.C.Kaushik
For Respondent 2Mr.P.Anantha Kumar
Madras High CourtRead Order
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