The Kerala High Court remanded the matter for re-adjudication as the attachment of the bank account under Goods and Service Tax ( GST ) proceedings without considering the assessee’s contention. The petitioner has approached the Court the recovery notice demanding arrears of tax. A M Sainudheen, the petitioner is an assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 having TIN No.3230498362.  Show cause notice was issued to the petitioner by the 2nd respondent demanding an amount of Rs.57,553/- in respect of the assessment years 2005-06 and 200809.

The petitioner challenged the said show cause notice before the Court by filing a writ petition and the court vide judgment and order disposed of the said writ petition directing the 1st respondent therein to consider and pass appropriate orders on the representation of the petitioner.  In pursuance of the judgment and order the representation filed by the petitioner came to be decided vide order and the competent authority determined the liability and interest at Rs.2,033/- and Rs.1,423/-, respectively.

The petitioner has approached the Court the recovery notice demanding arrears of tax of Rs.88,476/- for the years 200506, 2008-09 and 2012-13.  The petitioner has represented against the said notice stating that the petitioner has already paid the arrears in respect of the assessment years 2005-06 and 2008-09 and that the excess amount paid by him may be refunded to him. Counsel for the petitioner submitted that without taking into consideration the contention of the petitioner vide order the petitioner’s Bank account has been attached. While allowing the appeal, the Court comprising Justice Dinesh Kumar Singh set aside the impugned order and remanded the matter back to the State Tax Officer, 3rd respondent to consider the representation of the petitioner and pass fresh orders.