It is clear from the plain language of Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account would cease to be operative after the expiry of the statutory period of one year.

The Hon’ble High Court directed the authorities to complete the adjudication proceedings time-bound. Once the proceedings are over, the rights of the parties shall stand crystallized leaving the order of provisional attachment to its own fate.

This petition was filed only on 21st March, 2023, meaning the period for preferring the appeal had expired much prior to filing of this petition.

It appears that the petitioner has not approached the authority, even though the authorities have expressed their view that the conveyance can be released on payment of penalty as per the demand order or after furnishing the bank guarantee of equal amount.

It is the case of the petitioner that for supply of the composite product, the demand is Rs. 26 crores and Rs.20 crores for the subsequent year. It was submitted that the petitioner has already paid about Rs. 28 crores. Therefore, the question of predeposit does not arise as there is no admitted amount.

The manner in which the demand has been raised and quantified is not in consonance with the mandate of Section 74 and thus on the ground alone, impugned appellate orders as well as the adjudicating authority’s orders are liable to be quashed.

The respondents are not precluded from issuing a fresh show cause notice clearly specifying the reasons for proposing cancellation of the petitioner’s GST Registration and to proceed in accordance with law. The petitioner is also not precluded from applying for a cancellation afresh along with all relevant material as required by the respondents.

: Clarifications regarding applicability of GST on certain services – reg.

It is erroneous to assume that the application, which is accompanied by the documents as specified under Rule 89(2) of the Rules, is required to be treated as complete only after the taxpayer furnishes the clarification of further documents as may be required by the proper officer and that too from the date such clarification is issued.

Payment of pre-deposit can be made by using the Electronic Credit Ledger.

It is seen that this Notification dated 31.03.2023 enables a registered person, whose registration has been cancelled under the provisions of Section 29(2)(b) or (c) of the Central Goods and Services Tax Act, 2017 on or before 31.12.2022 and who has not filed any application for revocation of cancellation of such registration within the specified time under Section 30 of the CGST Act, to file an application for revocation in terms of the specific procedure notified.

The petitioner has impugned the second respondent`s order for cancellation of the GST registration under the provisions of Section 29 of the CGST Act. If the cancellation is under the provisions of Section 29(2)(b) or ( c) of the CGST Act and such cancellation is before 31.12.2022, and an application for revocation is not filed, it is submitted that in terms of this notification, the petitioner will be entitled to file an application according to the special procedure now notified.