M/S Shubham Consultants Through Proprietor Shri Vinay Kumar v. The Union Of India And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.18416 of 2018 ====================================================== M/s Shubham Consultants through Proprietor Shri Vinay Kumar, Akanksha Meera Place 201, Mundar Shah Path, Khajpura, Bahar Veterinary College Campus, Patna (Bihar)-800014.

... ... Petitioner/s

Versus

1.

The Union of India through the Secretary, Ministry of Finance Department, Department of Revenue, North Block, New Delhi-110001. 2.

The Commissioner of Central Excise and Service Tax and GST - 1 Commissioner Patna, Bihar.

3.

The Joint Commissioner P and U Central Control Excise and Service Tax Hqrs (Office of the Commission of Central Excise & Service Tax), C.R. Building, B.C. Patel Path, Patna-1.

4.

The Assistant Commissioner, Central Excise and Service Tax Gaya Division, Gaya.

5.

The Assistant Commissioner, C.G.S.T Central Division, Patna - 1. 6.

The Superintendent of Central Excise and Servic Tax Range, Phulwarisharif, 09, Adarsh Colony, Kidwa 7.

The Superintendent of Adjudication, Central Excise and Service Tax, Central Revenue Building, B.C.P Marg, Patna-1.

8.

The Range Officer, Central Excise and Service Tax, Central Revenue Building, B.C.P. Marg, Patna - 1 9.

The Lead Bank Manager, Punjab National Bank Lead Bank Office, Boring Road Crossing, Patna - 1.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Arun Kumar, Adv.

Mr. Manim Kumar, Adv.

For the UOI :

Mr.S.D Sanjay Addl. Soc. Gen.

Mr. Alok Kr. Agarwal, SC (GST) Mr. Mohit Agarwal, Adv.

For the PNB :

Mr. Kumar Priya Ranjan, Adv.

====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVAJI PANDEY and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER (Per: HONOURABLE MR. JUSTICE SHIVAJI PANDEY) 08-11-2019 After some arguments, learned counsel for the petitioner seeks permission to withdraw this application with a

Patna High Court CWJC No.18416 of 2018(2) dt.08-11-2019 2/2 liberty to take steps before the appropriate authority. However, learned counsel for the Union of India submits that in fact, the assessment order was passed on 10.04.2015 and he has not taken any step, in turn, under Section 87 of the Finance Act, 1991, the notice has been issued to the Lead Bank Manager and, in pursuance thereof, the Bank account of the petitioner has been seized and the petitioner has come before this Court for the relief.

In view of the submission as aforesaid, the petitioner is permitted to withdraw this application with a liberty to take steps before the appropriate authority as is available in law. If the petitioner takes any step, the authority concerned will decide the matter in accordance with law. (Shivaji Pandey, J) ( Partha Sarthy, J) rishi/- U