Issuance of attachment order under the provisions of the Customs Act for recovery of Service Tax dues is not valid
Last updated: 04 July 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in Zest Buildtek Promotors v. Deputy Commissioner of GST and Central Excise[W.P. No. 12349 of 2023 dated February 19, 2024], the Hon'ble High Court quashed the attachment order passed against the Assessee, thereby holding that, the issuance of attachment order under the provisions of the Customs Act for recovery of Service Tax dues is not valid as the same is recoverable under Section 142(8)(a) of the Central Goods and Services Act, 2017 ("the CGST Act") read with Section 174 of the CGST Act. Also, the Hon'ble High Court provided an opportunity to file statutory appeal irrespective of limitation period due to the non-availability of the physical order.
Citation :
W.P. No. 12349 of 2023 dated February 19, 2024
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Bimal Jain
Published in GST
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