In view of the above, Shri B.B. A Co-ordinate Bench of this Court, to which one of us, Mr.J.B.Pardiwala, J., is a party had the occasion to consider two questions, (i) the power of Commissioner of State Tax to delegate his powers under Section 83 of the Act to the Assistant Commissioner, and (ii) assuming for the moment that it is permissible for the Commissioner to delegate his powers to the Assistant Commissioner, what is expected of the Assistant Commissioner while exercising his delegated powers under Section 83 of the Act, for the purpose of provisional attachment. 83 of the CGST Act, 2017, in the interest of justice. (vi) The power to arrest a person by an authorised Officer is statutory in character and should not be interfered with. You can view more details about this recruitment including No. Rule 86A of the CGST Rules, 2017 prescribes the conditions to avail amounts in the electronic credit ledger. The page contains the list of GST numbers in Gujarat starting from 24R. It observed that attachment of bank accounts and trading assets should be the last resort and that blockage of the input tax credit by way of computer entry was illegal. (R.R.Bhatiya) Act. We shall now look into the order passed by the Commissioner of State Tax delegating his power of provisional attachment under Section 83 of the Act to : (1) Deputy Commissioner (2) Assistant Commissioner and (3) State Tax Officer. Miscellaneous transitional provisions. Extend period stipulated in order. 32634 of 2019(d) jurisdiction […] Section 5 of the State GST Act reads as under: (1)Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act and discharge the duties conferred or imposed on him under this Act. And the formation of his belief that there has been escapement of the income of the assessee from assessment in the particular year because of his failure to disclose fully and truly all material facts. (4)Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other Officer of State tax.”. Later, an order of provisional attachment of the immovable property came to be passed by the Assistant Commissioner of State Tax in exercise of powers, under Section 83. Any opinion of the authority to be formed is not subject to objective test. (3) A person who has been arrested or detained and is being held in custody in a police station or interrogation centre or other lock-up, shall be entitled to have one friend or relative or other person known to him or having interest in his welfare being informed, as soon as practicable, that he has been arrested and is being detained at the particular place, unless the attesting witness of the memo of arrest is himself such a friend or a relative of the arrestee. 18. We now propose to examine the matter from a different angle. In Barium Chemicals Ltd. vs. Company Law Board [AIR 1967 SC 295], the Supreme Court pointed out, on consideration of several English and Indian authorities that the expressions “is satisfied”, “is of the opinion” and “has reason to believe” are indicative of subjective satisfaction, though it is true that the nature of the power has to be determined on a totality of consideration of all the relevant provisions. Delegation is defined in Black’s Law Dictionary as “the act of entrusting another with authority by the empowering another to act as an agent or representative”. All Terminals and CFS are open and fully operational. Section 281B of the Act, 1961 also provides for a provisional attachment of the property of an  assessee pending the adjudication an assessment / reassessment proceedings where the income tax department believes that such attachment is necessary to protect the interest of the revenue. Hiring of Vehicle in the Central GST & Excise Commissionerate, Surat (Last date to submit tender 08.06.2020) 18/03/2020 Notice for inviting E-Tender for Outsourcing of Unskilled Manpower for cleaning and sweeping service in the Central GST & Excise Commissionerate, Surat. In D.K. [2] The power conferred upon the authority under Section 83 of the Act for provisional attachment could be termed as a very drastic and far reaching power. In the absence of any cogent or credible material, if the subjective satisfaction is arrived at by the authority concerned for the purpose of passing an order of provisional attachment under Section 83 of the Act, then such action amounts to malice in law. The said bills were provided by Shivay Enterprise to the petitioner. 74 of CGST Act, 2017, in the interest of justice. simultaneous issuance of GST DRC-01A, 01. The discretion, if any, conferred upon the State Government to make substantial modifications in the draft development plan is not unfettered. 20. PAPAD and classify the similar product like of … Since a decision of the court is considered the final word on the matter, settling a dispute between the parties, what goes into that decision is therefore of utmost importance. Our final conclusions may be summarized as under: [1] The order of provisional attachment before the assessment order is made, may be justified if the assessing authority or any other authority empowered in law is of the opinion that it is necessary to protect the interest of revenue. He cannot, however, be tortured or subjected to third degree methods or eliminated with a view to elicit information, extract confession or drive knowledge about his accomplices, weapons etc. at Surendranagar and is serving in the said Department since the year of 2016. | Bill of Entries assessed but pending in YET TO PAY DUTY as on 13.04.2020 | “This is to Inform that Mundra Customs works 24*7. Of such tax within thirty days of issue of the notice, all proceedings in respect of the said notice shall be deemed to be concluded. Every authorized officer under the Act, 2017 carrying out arrest must be clear that the preparation of an arrest memo is mandatory. 2.5. The assessing officer has made a … 24. Fifteen days before the expiry of the guarantee referred to in head (3). Thus, Section 74 provides for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of fact. It also appears that the proceedings under Section 73 of the GGST Act, 2017, have been initiated against the writ applicant. Currently showing page 1 of 5. Of GST & Central Excise, Division Kadi, 4th Floor, Janta Super Market Near Vyapari Jin Kalol 02764-225565 02764-225562 kadidivisiongmail.com 83 AHMEDABAD ZONE GANDHINAGA R AR I O/O the superintendent, CGST & Central Excise, Range-I, Bunglow No. (10) The arrestee may be permitted to meet his lawyer during interrogation, though not throughout the interrogation. There is nothing like absolute or unfettered discretion and at any rate in the case of statutory powers. The order of provisional attachment passed by the Assistant Commissioner, so far as the immovable property is concerned, is hereby quashed and set aside. 46. On the point as to whether action should be initiated for reopening the assessment. 2.4. Your email address will not be published. The legislature no doubt has used the expression “circumstances suggesting”. Such action is also not sustainable in law. The second aspect of Section 69 of the GST Act is the communication of the grounds of arrest. Of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment. It is to inform that M/s. At the same time, it is settled position of law that the maxim “delegatus nonpotest delegare” must not be pushed too far. The right to interrogate the detenues, culprits or arrestees in the interest of the nation, must take precedence over an individual’s right to personal liberty. This court has also heard Ms. Maithili Mehta learned Assistant Government Pleader for the respondents. GST officers can arrest evaders without completion of assessment: HC. Proceedings have been launched against the aforesaid taxable person under section 67 of the said Act to determine the tax or any other amount due from the said person. OFFICE OF THE CHIEF COMMISSIONER CENTRAL EXCISE, CUSTOMS & SERVICE TAX, VADODARA ZONE ... the grade of Sr. Tax Assistant in the combined cadre of Gujarat Zone was held on 21.03.2017. Rule 142(5) of the Rules 2017 reads as under: “142. Since this  provision provides for attachment of property of assessee only and, therefore. (9) The proper officer shall, after considering the representation, if any, made by the person chargeable with tax, determine the amount of tax, interest and penalty due from such person and issue an order. Such power should be used sparingly and only on substantive weighty grounds and reasons. the respondent No.3 herein. The comparison of the provisions of the State GST Act and the CGST would indicate that there is a vast difference between the two. Platform provide quality service at very friendly rate all over India. An 7. Rajula, Dist. 76 to 139 of Phase-I GIDC Vatva i.e. When property, which’ is subject matter of provisional attachment, is sufficient to satisfy tax liability and safeguard interest of revenue, petitioner can seek release of provisional attachment in respect of other properties and amounts due from debtors and depositors.”. (2)An Officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other Officer of State tax who is subordinate to him. GST Seva Kendra, Office of the Assistant Commissioner of CGST & CX, Division-V, Thane CGST & CX Commissionerate, 4th Floor, Atharva Building, Near Payadde Residency Hotel, Mira Bhayander Road, Mira Road (E) – 401 107 A man making his will may, subject to any rights of his dependents, dispose of his property just as he may wish. We may give a simple illustration. The petitioner here is the pilot of Kingfisher airlines which had opposed the department action against him as the tax department … Gujarat State GST Feb 2020 - Present 1 year. It would be a big mistake on the part of the respondents to understand that the reasons to believe necessary for the  purpose of carrying out inspection, search and seizure under Section 67 of the Act, 2017 would be sufficient enough for the purpose of formation of the opinion that it is necessary to provisionally attach the goods or other articles for the purpose of protecting the interest of the government revenue. 9. 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