ガイドライン | CGST法に基づく財産および銀行口座の暫定的な差押え

2017年中央物品及サービス税（CGST）法は、税収の利益を保護するために、納税義務を怠った納税者の財産を差し押さえる権限を規定しています。しかし、多くのケースにおいて、政府当局者が不当な状況でこの権限を行使したり、財産が長期間差し押さえられたままになったりすることで、納税者に過度な負担を強いているという実態があります。

こうした理由から、財産や銀行口座の差し押さえをめぐる訴訟が大幅に増加しています。

暫定的な差し押さえに関する規定は、CGST法2017年第83条に定められており、税収の利益を保護するための財産差し押さえ権限が規定されています。しかし、現場の執行機関からは、同法第83条に基づく権限について、間接税・関税中央委員会（CBIC）に対し様々な疑義が提起されてきました。

裁判所からも、税務当局による第83条に基づく暫定差し押さえの実施方法について、指摘がなされています。

この問題を明確にするため、CBICは2021年2月23日付の文書番号CBEC-20/1a6/05/2021-GST/359にてガイドラインを発行し、以下の事項を明確化しました。

1. GST法第83条に基づく財産および銀行口座の差し押さえは、誰が、いつ行使できるのか？

1.1 第83条に基づく手続きを開始するための前提条件は何か？

CGST法第83条に基づき、コミッショナー（税務長官）は以下の場合に財産を差し押さえる権限を有します。

• 特定の条項に基づき、課税対象者に対する手続きが係属中であること。また、
• 税収の利益を保護するために財産の暫定的な差し押さえが必要であると信じるに足る理由があること。

1.2 第83条に基づき差し押さえが可能な手続きは何か？

課税対象者に対する差し押さえを開始するには、以下のいずれかの条項に基づき、当該課税対象者に対する手続きが係属中である必要があります。

1. 第62条：申告書未提出者の査定
2. 第63条：未登録者の査定
3. 第64条：特定の特殊ケースにおける簡易査定
4. 第67条：検査、捜索、押収に関連する手続き
5. 第73条：詐欺や事実の意図的な不実表示を伴わないケースで発生した追徴課税
6. 第74条：詐欺や事実の意図的な不実表示を伴うケースで発生した追徴課税

1.3 コミッショナーは意見を形成する際、どのような点を考慮すべきか？

• 財産の差し押さえにあたり、コミッショナーは、税収の利益を保護するために当該財産の暫定的な差し押さえが必要であると信じるに足る理由を持たなければなりません。このコミッショナーの意見は、ファイルに記録される必要があります。
• 第83条に基づき財産の暫定的な差し押さえが必要であるという意見を形成するため、コミッショナーはすべての関連事実を精査する際に十分な注意を払い、以下の点を考慮しなければなりません。
  • 違反の性質
  • 係争中の税収額
  • 事業の性質
  • 資本資産への投資
  • 差し押さえを行わなければ、課税対象者が財産を処分または移動させる可能性があると信じるに足る理由
• コミッショナーは、自身の意見が形成された根拠を記録し、その意見を書面で残さなければなりません。

1.4 コミッショナーは差し押さえ手続きを開始する前に、他にどのような慎重な検討を行うべきか？

• CBICは、第83条に基づく権限を日常的または機械的に行使してはならないと明確にしています。第83条に基づく権限行使が適切であるかを確認するため、事案のすべての事実を非常に慎重に検討しなければなりません。
• 手続き中に収集されたすべての証拠は、納税者に対して一応の立証（プライマ・フェイシー）がなされていることを示さなければなりません。納税者の財産を差し押さえるという選択肢は、最大限の慎重さと細心の注意を払って行使されるべきです。

2. 財産の暫定的な差し押さえ手続き

現在、関係当局からの通知や連絡を一切受け取っていないにもかかわらず、個人の財産が差し押さえられているケースが散見されます。

実際には、納税者がどの税務当局によって自分の財産が差し押さえられたのかさえ把握していないケースもあります。

そのため、CBICは財産の暫定的な差し押さえにおいて従うべき手続きを明確にしました。

2.1 Order for attachment of Property in Form GST DRC-22

1. The Commissioner is first required to record the basis on which he has formed an opinion of attachment of property, including the bank account of the taxpayer.
2. Thereafter, he should pass an order in FORM GST DRC-22 with proper Document Identification Number (DIN) and order must contain details of property to be attached.
3. A copy of the order of attachment should be sent to the concerned Authority or Bank or relevant authority to place encumbrance on the said property either movable or immovable. After attachment, The property shall be removed only on the written instructions from the Commissioner.

2.2 Objection against order of attachment by taxpayer

1. A  copy of order of attachment shall be sent to the taxpayer as early as possible so that he can file objection, if any, against such attachment order within the time prescribed( i.e 7 days of the attachment) under rule 159 (Provisional attachment of property) of the CGST Rules.  
2. If an objection is filed by the concerned person, then the commissioner shall grant him a reasonable opportunity of being heard. After considering the facts provided by the person filing the objection, the commissioner shall decide whether the property is still required to be attached or not and he will pass an order to consider this eff

2.3 Release of attached property by order in Form GST DRC-23

1. If the commissioner is satisfied that the property is no longer liable for attachment then he may release such property by issuing an order in FORM GST DRC-23.
2. If a taxpayer does not file the objection within the time limit prescribed under CGST Rules, the commissioner may still consider the grounds mentioned in the objection/representation and may form a reasonable opinion.
3. Where the commissioner is satisfied that the property is no longer liable for attachment then he may release such property by issuing an order in FORM GST DRC-23.

2.4 Period of Validity of Attachment Order

1. All the provisional attachments shall have effect till the period of one year from the date of order of attachment. After expiry of one year, the order shall cease to have any effect.

2.5 Attachment of Perishable/Hazardous Property:

1. If the provisionally attached property is of the perishable/hazardous nature, then the commissioner shall release property by issuing order in FORM GST DRC-23. However, the commissioner shall release the property only after the taxable person make payment of lower of the following amounts:
   • Amount equivalent to the market price of such property; or 
   • Amount payable by the taxable person. 
2. However, if a taxable person fails to pay such amount then provisionally attached perishable/hazardous property shall be disposed of and amount recovered from such disposal shall be first utilised for payment of dues (tax, interest, penalty, fee, etc.) of the taxable person. 
3. Sales proceeds obtained must be deposited in nearst Government Treasury or branch of nationalised bank in Fixed Deposit form.

3. Illustrative Cases fit for provisional Attachment of property

CBIC has clarified that attachment provisions should be invoked with utmost circumspection and with maximum care and caution. Therefore, it should not be invoked in cases of technical nature rather the same should be restored in case of tax evasion or ITC wrongly availed or utilised or wrongfully passed on or wrongly refund claimed

Decision of attachment of property should be taken after analysing facts and circumstances of each and every case. However, following can be the cases where the commissioner may opt for attachment provisions:

1. Taxable person has supplied goods or services without issuance of invoice with an intention to evade payment of tax; or
2. Taxable person has issued invoice without any actual movement of goods or services against such invoice in contravention of provisions of GST law; or
3. A person has availed Input tax Credit based on invoice without actual movement of goods or services or have availed ITC without any invoice; or
4. A person has collect GST but does not deposit the same to the account of government beyond 3 months from due date of payment of such tax; or 
5. A person has fraudulently obtained refund; or
6. A person has passed on the Input Tax Credit but failed to make payment of commensurate tax.

Above mentioned cases are only illustrative and attachment provisions can be invoked in any other cases also.

4. Value of Properties attached should not be more than tax liabilities under GST

1. CBIC has clarified that the proper officer should ensure that value of property attached should not be excessive and value of property attached should be sufficient enough to protect the interest of revenue. Value of property should nearly cover the amount due from the taxpayer.
2. If the value of one property is not sufficient enough to cover the amount due from a taxable person then more than one property can be attached to protect the interest of revenue. Different properties can be attached at different points of time in accordance with provisions of Section 83 of CGST Act.
3. Only property belonging to the taxable person can be attached against whom proceedings are pending under section 83 of CGST Act.
4. Preference should always be given to immovable property for attachment. However, if the value of immovable property is not sufficient to cover liability of the taxable person then the proper officer may attach movable property also.
5. While attaching property, the proper officer should ensure that regular business activity of the taxable person should not be hampered due to such attachment. E.g., raw material and finished goods should not be attached normally.
6. Movable properties can be attached such as Bank Account. However, proper officer may release such movable property where taxable person offers some other immovable property for attachment in lieu of such movable property. Before changing attachment, Proper officer would make sure that value of such immovable property is sufficient enough to protect the interest of revenue.
7. Immovable property offered for attachment should be free from any subsisting charges, mortgage or encumbrance or any other liability and should not be involved in any legal dispute.

5. Period of attachment will be one year from the date of attachment

1. Any order of attachment shall remain valid for 1 year from date of order, i.e., after the expiry of the period of 1 year the attachment order shall cease to have effect.
2. Further, attachment order shall also cease to have effect if commissioner passes an order in form GST DRC-23 to release the attached property.

6. Completion of Adjudication and investigation within period of attachment

Since attachment remains valid for one year only and attached property may hamper the working capital of the taxable person therefore, proper officer should make all the efforts to complete the adjudication and investigation against the taxable person at the earliest, well within the validity period of attachment.

Adjudication should be completed in time so that due liability of the taxable person can be recovered.

7. Attachment of property in case of co-ownership

In cases where property to be attached is co-owned by the taxable person and another as co-owner person then provisional attachment shall be made by order to the concerned taxable prohibiting him from transferring the share or interest or charging it in any way.

8. Properties exempted from attachment.

All such property as in by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment and sale for execution of a Decree of a Civil Court shall be exempt from provisional attachment.

9. Conclusion

The section 83 of the CGST Act reads with rule 159 of CGST Rules gives power to the  commissioner to provisionally attach the property of a taxpayer in certain cases. This provisional attachment is to safeguard the interest of government till the litigations have been completed, however, a proper officer should exercise power of attachment with due care and caution.