C Kluster Expotrade Pvt. Ltd. v. The Principal Additional Director General Of Gst Intelligence And ORS
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION WRIT PETITION NO.5076 OF 2022 C. Kluster Exportrade Pvt. Ltd.
...Petitioner
Versus
The Principal Additional Director General of GST Intelligence & Ors.
...Respondents
WITH WRIT PETITION NO.5077 OF 2022 by NILAM SANTOSH KAMBLE Date: 2022.04.28 10:06:43 +0530 NILAM SANTOSH KAMBLE Amal Overseas Pvt. Ltd.
...Petitioner
Versus
The Principal Additional Director General of GST Intelligence & Ors.
...Respondents
WITH WRIT PETITION NO.5079 OF 2022 Parees Overseas Pvt. Ltd.
...Petitioner
Versus
The Principal Additional Director General of GST Intelligence & Ors.
...Respondents
WITH WRIT PETITION NO.5080 OF 2022 Ninad Overseas Pvt. Ltd.
...Petitioner
Versus
The Principal Additional Director General of GST Intelligence & Ors.
...Respondents
WITH WRIT PETITION NO.5081 OF 2022 N.S. Kamble page 1 of 4
Meticulous Overseas Pvt. Ltd.
...Petitioner
Versus
The Principal Additional Director General of GST Intelligence & Ors.
...Respondents
WITH WRIT PETITION NO.5082 OF 2022 Ekon Crystalmerchants Pvt. Ltd.
...Petitioner
Versus
The Principal Additional Director General of GST Intelligence & Ors.
...Respondents
---- Mr.Nirmal Pagaria a/w Ms.Kavita Vijopure, Ms.Kranti Ghag for the Petitioner.
Mr.P.S. Jetly, Senior Counsel a/w Mr.J.B. Mishra and Ms.Sangeeta Yadav for the Respondents.
---- CORAM : S.V. GANGAPURWALA & M.G. SEWLIKAR, JJ.
DATE : 25 APRIL 2022 P.C:- .
We have heard the learned counsel for the Petitioners and the learned counsel for the Respondents.
2.
The bank account has been provisionally attached, purportedly under Section 83(1) of the CGST Act. 3.
The learned counsel for the Petitioners submits that the said order cannot travel beyond one year. The order of provisional attachment of the bank account is passed on 1 N.S. Kamble page 2 of 4
February 2021.
4.
Mr.Jetly, the learned Senior Counsel for the Respondents submits that by the operation of statute the provisional attachment stands lapsed after one year. 5.
The learned Senior Counsel on instructions submits that the fresh order of provisional attachment of the bank account of the Petitioner is passed.
6.
The order impugned in the present Petition is the provisional attachment order dated 1 February 2021. By deeming fiction the said order would stand lapsed after a period of one year. With these observations, the Writ Petitions are disposed of. 7.
If the fresh provisional attachment order is already issued in the matter, then the parties are at liberty to take appropriate steps/proceedings.
8.
The learned counsel for the Petitioners submits that the Customs Department had blocked the export incentives without opportunity to the Petitioners. The Petitioners may make application/representation with the Respondent-Authority. 9.
The Respondent-Authority shall take decision upon N.S. Kamble page 3 of 4
the Application/representation of the Petitioner preferably within four weeks from the date of the Application.
10.
The Writ Petitions are accordingly disposed of. No costs.
(M.G. SEWLIKAR, J.) (S.V. GANGAPURWALA, J.) N.S. Kamble page 4 of 4