Page 88 - GSTL_14th May 2020_Vol 36_Part 2

190 GST LAW TIMES [ Vol. 36
(b) Chief Commissioners of Central Tax or Directors General of
Central Tax,
(c) Principal Commissioners of Central Tax or Principal Addi-
tional Directors General of Central Tax,
(d) Commissioners of Central Tax or Additional Directors General
of Central Tax,
(e) Additional Commissioners of Central Tax or Additional Direc-
tors of Central Tax,
(f) Joint Commissioners of Central Tax or Joint Directors of Cen-
tral Tax,
(g) Deputy Commissioners of Central Tax or Deputy Directors of
Central Tax,
(h) Assistant Commissioners of Central Tax or Assistant Directors
of Central Tax, and
(i) any other class of officers as it may deem fit :
Provided that the officers appointed under the Central Excise Act, 1944 (1
of 1944) shall be deemed to be the officers appointed under the provisions
of this Act.
“Section 5. “Powers of officers”. - (1) Subject to such conditions and limi-
tations as the Board may impose, an officer of central tax may exercise the
powers and discharge the duties conferred or imposed on him under this
Act.
(2) An officer of central tax may exercise the powers and discharge the
duties conferred or imposed under this Act on any other officer of central
tax who is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as
may be specified in this behalf by him, delegate bis powers to any other of-
ficer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Au-
thority shall not exercise the powers and discharge the duties conferred or
imposed on any other officer of central tax.”
7. On a bare perusal of the CGST Act, 2017, it is absolutely clear that
Section 3 equates the ‘Principal Commissioner of Central Tax’ as the “Principal
Additional Director of Central Tax’ and the “Commissioner of Central Tax’ as the
‘Additional Director General of Central Tax’. One need not quibble with the
wording as the meaning is plain and unambiguous. Furthermore, the fresh or-
ders of provisional attachment has been passed by ‘Principal Additional Director
of Central Tax’ who is the superior officer and therefore, as per Section 5(2) of the
CGST Act, 2017 she possesses the power to pass the provisional attachment or-
ders under Section 83. Hence, the first issue is answered in favour of the Revenue.
Issue B :
8. Mr. Arijit Chakrabarti Learned Counsel appearing on behalf of the
petitioner company submitted in relation to the earlier writ petitions that the writ
petitioners are aggrieved by the illegal and highhanded actions on the part of the
respondent authorities. He submitted that the current accounts that were used by
the petitioner companies for its daily business transactions was provisionally
attached by the order dated 5th June, 2018, and ceased to have any effect after
one year according to Section 83(2) of the CGST Act, 2017.
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