Page 95 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] AMAZONITE STEEL PVT. LTD. v. UNION OF INDIA 197
to issue the notice as provided for in sub-section (1) in respect of such
amount which falls short of the amount actually payable.
(8) Where any person chargeable with tax under sub-section (1) prays the
said tax along with interest payable under Section 50 and a penalty equiva-
lent to twenty-five per cent. of such tax within thirty days of issue of the no-
tice, all proceedings in respect of the said notice shall be deemed to be con-
cluded.
(9) The proper officer shall, after considering the representation, if any,
made by the person chargeable with tax, determine the amount of tax, in-
terest and penalty due from such person and issue an order.
(10) The proper officer shall issue the order under sub-section (9) within a
period of five years from the due date for furnishing of annual return for
the financial year to which the tax not paid or short paid or input tax credit
wrongly availed or utilised relates to or within five years from the date of
erroneous refund.
(11) Where any person served with an order issued under sub-section (9)
pays the tax along with interest payable thereon under Section 50 and a
penalty equivalent to fifty per cent. of such tax within thirty days of com-
munication of the order, all proceedings in respect of the said notice shall
be deemed to be concluded.
Explanation 1. - For the purpose of Section 73 and this section, -
(i) the expression “all proceedings in respect of the said notice”
shall not include proceedings under Section 132;
(ii) where the notice under the same proceedings is issued to the
main person liable to pay tax and some other persons, and
such proceedings against the main person have been conclud-
ed under section 73 or section 74, the proceedings against all
the persons liable to pay penalty under sections 122, 125, 129
and 130 are deemed to be concluded.
Explanation 2. - For the purposes of this Act, the expression “suppression”
shall mean non-declaration of facts or information which a taxable person is
required to declare in the return, statement, report or any other document
furnished under this Act or the rules made thereunder, or failure to furnish
any information on being asked for, in writing, by the proper officer.
Section 83. Provisional attachment to protect revenue in certain cases. -
(1) Where during the pendency of any proceedings under section 62 or
section 63 or section 64 or section 67 or section 73 or section 74, the Com-
missioner is of the opinion that for the purpose of protecting the interest of
the Government revenue, it is necessary so to do, he may, by order in writ-
ing attach provisionally any property, including bank account, belonging to
the taxable person in such manner as may be prescribed.
(2) Every such provisional attachment shall cease to have effect after the
expiry of a period of one year from the date of the order made under sub-
section (1).
Rule 159. Provisional Attachment of Property. - (1) Where the Commis-
sioner decides to attach any property, including bank account in accordance
with the provisions of section 83, he shall pass an order in FORM GST
DRC-22 to that effect mentioning therein, the details of property which is
attached.

GST LAW TIMES  14th May 2020  95