There exists a mechanism in law to recover the taxes due from a person even if he is not volunteering the same, to protect the interests of the Revenue. One such measure is the provisional attachment of property of the taxpayer. This article will talk about what steps a taxpayer can take if his property is provisionally attached for any reason under the GST law.
The Commissioner has the power to provisionally attach the property of the taxpayer to protect the interests of the Revenue under section 83 of the CGST Act, 2017. This order for provisional attachment is passed in Form GST DRC-22.
The order for provisional attachment can remain effective up to one year from the date of passing such order.
After the order in Form GST DRC-22 is passed, the taxpayer can respond to the same by filing an objection within 7 days from the date of passing of the order. He will be given an opportunity to explain why the said property should not be attached.
The taxpayer can perform the following actions on the GST portal after logging in:
- View recovery details
- View issued notices
- View/add reply to the issued notice
- View issued order or certificate.
Step 1: After logging into the GST portal, under ‘Services’ select ‘User Services’ and then click on ‘View Additional Notices/Orders’.
Step 2: Click on ‘View’ in the Action column against the relevant notice.
Step 3: You will reach the ‘Case Details’ page. Select the ‘RECOVERY DETAILS’ tab if not already selected, to find all the details of the demand issued and the mode of recovery.
Step 1: Navigate to the ‘Case Details’ page as mentioned previously and click on the ‘NOTICES’ tab to view details of all the notices issued by the Tax Officials.
Step 2: Click on the ‘View’ button in the action column against the relevant notice reference number.
Step 1: Navigate to the ‘Case Details’ page and select the ‘REPLIES tab to see the replies filed against the notices issued by the Tax Officials.
Step 2: Click on the ‘ADD REPLY’ button to add a reply.
Step 3: On the ‘REPLY’ page, fill in the relevant details such as Mode of Recovery, Notice Type and Notice Reference Number.
Step 4: Click on the ‘Choose File’ button to upload your reply along with other supporting documents.
Note: Taxpayers can upload only PDF files having a maximum size of 5MB per document. A maximum of 4 supporting documents can be attached to the application.
Step 5: Select the verification checkbox. Fill in the ‘Name’ of the authorised signatory/applicant and the ‘Place’ of filing the form. Click on the ‘Submit’ button.
Step 6: Click on the ‘Proceed’ button when the warning is displayed. Further, click on either ‘Submit with DSC’ or ‘Submit with EVC’ and follow the onscreen instructions. A success message will be displayed once it is complete. Click on ‘Ok’.
The ‘REPLY’ page will be updated with the latest reply.
Step 1: Navigate to the ‘Case Details’ page and click on the ‘CERTIFICATES/ORDERS’ tab.
Step 2: Click on the ‘View’ button in the Action column to download and view the issued order or certificate with all its attached documents in PDF format.