Application for Restoration of Provisional Attachment under GST Act

Video Tutorial by CA Satbir Singh in Hindi on Application for Restoration of Provisional Attachment under GST

FAQs > Filing Application for Restoration of Provisional Attachment

1. What is Restoration of Provisional Attachment?

If proceedings are pending under section 62 or 63 or 64 or 67 or 73/74 i.e. (proceedings are yet to be concluded) and Commissioner/ Competent authority is of opinion that for the purpose of protecting the interest of Government revenue, it is necessary to provisionally attach the property or bank account belonging to such taxable person, then Commissioner/ Competent authority may pass an order of provisional attachment.

Any person whose property is attached may, within 7 days of attachment order, file an application for restoration of provisional attachment to the effect that the property attached was or is not liable to attachment.

2. How Restoration of Provisional Attachment takes place?

Restoration of Provisional Attachment can be initiated suo moto by the Tax Official or the taxpayer can file an application for Restoration of Provisional Attachment within 7 days of attachment order.

3. Application for Restoration of Provisional Attachment can be filed by which date?

Application for restoration of provisional attachment need to be filed within 7 days of provisional attachment order.

4. From where can I file an application for Restoration of Provisional Attachment?

Navigate to Services > User Services > My Applications > Application for Restoration of Provisional Attachment > NEW APPLICATION option.

5. From where can I view filed application for Restoration of Provisional Attachment?

Navigate to Services > User Services > My Applications > Application for Restoration of Provisional Attachment > SEARCH > Click ARN option.

6. From where can I view notice issued for Restoration of Provisional Attachment?

Navigate to Services > User Services > My Applications > Application for Restoration of Provisional Attachment > SEARCH > NOTICES option.

7. From where can I reply to notice issued for Restoration of Provisional Attachment?

Navigate to Services > User Services > My Applications > Application for Restoration of Provisional Attachment > SEARCH > REPLIES option.

8. In the case of suo moto Restoration of Provisional Attachment done by Tax Official, how will I come to know of that and where can I view the issued notice on the GST portal?

In the case of suo moto Restoration of Provisional Attachment done by Tax Official, you will receive an intimation via email and SMS. You can view the issued notice from the following navigation: Services > User Services > View Additional Notices/Orders > View option.

9. What are the various statuses for application for Restoration of Provisional Attachment?

Various statuses for Restoration of Provisional Attachment are:

1. Pending for action by tax officer – Status of ARN upon application received for restoration of provisional attachments.

2. Pending for reply by taxpayer – Status of RFN upon issue of notice to taxpayer to seek clarification.

3. Reply furnished, pending for order – Status of ARN upon reply received from taxpayer.

4. Restoration order issued – Status of ARN upon issue of restoration order.

10. From where can I view order issued for Restoration of Provisional Attachment?

Navigate to Services > User Services > My Applications > Application for Restoration of Provisional Attachment > SEARCH > ORDERS option.

Manual > Filing Application for Restoration of Provisional Attachment

How can I file an application for restoration of provisional attachment?

To file an application for restoration of provisional attachment, perform following steps:

A. File an Application for Restoration of Provisional Attachment

B. Open the Application’s Case Details screen by searching for your filed Application in My Applications page or from View Additional Notices/Orders page

C. Take action using APPLICATIONS tab of Case Details screen: View your Filed Application

D. Take action using NOTICES tab of Case Details screen: View issued Notice related to that Application

E. Take action using REPLIES tab of Case Details screen:  View/Add your replies to the issued Notice related to that Application

F. Take action using ORDERS tab of Case Details screen: View issued Orders related to that Application

A. File an Application for Restoration of Provisional Attachment

To file an Application for Restoration of Provisional Attachment, perform following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the portal with valid credentials.

3. Dashboard page is displayed. Click Services > User Services > My Applications option.

4. The My Applications page is displayed.

5. Select “Application for Restoration of Provisional Attachment” in the Application Type field.

6. Click the NEW APPLICATION button.

7. The Restoration of Provisional Attachments page is displayed.

8. Select the Provisional Attachment Order Number from the drop-down list. Based on your selection, Date of Order, Type of Attachment and attachment details fields get auto-populated.

9. In Grounds for Restoration field, enter reason for filing this application for restoration of provisional attachment.

10. Click Choose File to upload the document(s) related to this application, if any. This is not a mandatory field.

Note: You can upload file with PDF or JPEG format with maximum 4 files of 5 MB for each file.

11. Select the Verification check-box.

12. Select the Name of the Authorized Signatory from the drop-down list.

13. Enter the name of the Place where you are filing this application.

14. Click PREVIEW to download and review your application.

15. The application is downloaded in PDF format.

16. Once you are satisfied, click the FILE button.

17. The Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.

SUBMIT WITH DSC:

a. Click thePROCEEDbutton.

b. Select the certificate and click the SIGN button.

SUBMIT WITH EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

18. The Acknowledgement page is displayed with the generated ARN. You will also receive an SMS and email on your registered mobile number & email id respectively, intimating you of the generated ARN and successful filing of the application.

To download the filed application, click the Click here hyperlink or click CREATE NEW APPLICATION to go back to My Applications page.

Note: Once the application is filed, Status of the application gets updated to “Pending for action by tax officer”.

C. Take action using APPLICATIONS tab of Case Details screen: View your Filed Application

To view Application Details, based on which this Case was created, perform following steps:

1. Navigate to Services > User Services > View Additional Notices/Orders option.

2. Click View.

3. On the Case Details page of that particular application, select the APPLICATIONS tab, if it is not selected by default. This tab provides you an option to view the filed application in PDF mode.

4. Click the View hyperlink to download and view the application in PDF mode.

D. Take action using NOTICES tab of Case Details screen: View issued Notice related to that Application

To view issued Notices and File your Reply, perform following steps:

1. On the Case Details page of that particular application, select the NOTICES tab. This tab displays all the notices (Additional Information/Adjournment) issued by Tax Official.

2. Scroll to the right to view the document name(s) in the Attachments section of the table and click them to download into your machine.

E. Take action using REPLIES tab of Case Details screen: View/Add your replies to the issued Notice related to that Application

To view or add your replies to the issued Notice of that Application, perform following steps:

1. On the Case Details page of that particular application, select the REPLIES tab. This tab will display the replies you will file or already file reply against the Notice issued by Tax Official. To add a reply, click ADD REPLY and select Additional Information.

2. Additional Information page is displayed. The Type, Date of Notice and Reference Number fields are auto populated.

Enter details in the displayed fields as mentioned in the following steps. To go to the previous page, click BACK.

3. In the Personal Hearing Required? field, select Yes or No.

Note: This button is visible in only those applications where the Tax Official has not already called for a personal hearing in the issued notice.

4. In Reply field, enter details of your reply to the issued notice.

5. Click Choose File to upload the document(s) related to your reply, if any. This is not a mandatory field.

6. Enter Verification details. Select the declaration check-box and select the name of the authorized signatory. Based on your selection, the fields Designation/Statusand Date (current date) displayed below gets auto-populated. Enter the name of the place where you are filing this application.

7. Click PREVIEW to download and review your application.

8. The application is downloaded in PDF format.

9. Once you are satisfied, click FILE.

10. Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.

SUBMIT WITH DSC:

a. Click thePROCEEDbutton.

b. Select the certificate and click the SIGN button.

SUBMIT WITH EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

11. Notices and Orders page is displayed with the generated Reference number. To download the filed reply, click the Click here hyperlink. Then, click OK.

12. The updated REPLIES tab is displayed, with the record of the filed reply in a table and with the Status updated to “Reply furnished, Pending for order”. You can also click the documents in the Attachments section of the table to download them.

F. Take action using ORDERS tab of Case Details screen: View issued Orders related to that Application

To download order for restoration of provisional attachment, perform following steps:

1. On the Case Details page of that particular taxpayer, click the ORDERS tab. This tab provides you an option to view the issued order, with all its attached documents, in PDF mode.

2. Click the document(s) in the Attachments section of the table to download them.

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