Ajay P Bengjamin v. The Principal Additional Director General

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 04.09.2024 Coram The Hon'ble Mr.Justice Krishnan Ramasamy W.P.Nos.24254, 24257, 24258, 24260 & 24261 of 2024 and W.M.P.Nos.26500, 26504, 26506, 26509 & 26511 of 2024 Ajay P Benjamin S/o.E.Alphonsa, Proprietor, M/s.Zero Gravity Photography and others 42/50, Thirumoorthy Nagar, Josier Street,

...Petitioner in all W.P's

Vs.

1.The Principal Additional Director General, Directorate General of GST, Intelligence (DGGI), Chennai Zonal Unit, 16, 5th and 8th Floors, Tower II, BSNL Building, Greams Road, Chennai-600 006.

2.The Additional Commissioner of GST, South Commissionerate, MHU Building, 692, Nandanam, Chennai-600 036.

...Respondents 1 & 2 in all W.P's

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3.The Branch Manager, Sterling Road Branch, No.80, (Old No.69) Nungambakkam High Road, ... 3rd Respondent in W.P.No.24254 of 2024 4.The Branch Manager, Ashok Nagar Branch, No.72, 4th Avenue, Ashok Nagar, Chennai-600 083.

... 3rd Respondent in W.P.No.24257 of 2024 5.The Branch Manager, Kotak Mahindra Bank, Anna Salai Branch, Capitale Ground Floor, 555, Anna Salai, Chennai-600 018.

... 3rd Respondent in W.P.No.24258 of 2024 6.The Branch Manager, Indian Bank, Anna Salai Branch, PB No.42, Gee Gee Complex, 1st Floor, No.42, Anna Salai, Chennai-600 018 ... 3rd Respondent in W.P.No.24260 of 2024 7.The Branch Manager, State Bank of India, Gill Nagar Branch, No.100, Gill Nagar, 2nd Street, Choolaimedu, 2/6

Chennai-600 094 ... 3rd Respondent in W.P.No.24261 of 2024 Common Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned Provisional Attachment of Property U/s.83 of the CGST Act, 2017 in F.No.DGGI/INT/MISC/133/2022-Gr.P dated 24.11.2022 passed by the first respondent, quash the same and consequently, permit the petitioner to operate the bank accounts with the third respondent, which are referred to in the order impugned.

Appearance in all W.P's For Petitioner : Mr.R.Darshan for Mr.N.Manoharan For Respondents : Mr.Rajnish Pathiyil Senior Panel Counsel for R1 Mr.S.M.Deenadayalan Senior Standing Counsel for R2 COMMON ORDER Today when these matters are taken up for hearing, the learned counsel appearing for the petitioner seeks leave of this Court to withdraw these petitions and he also made an endorsement to that effect. 3/6

2. In view of the submission and endorsement made by the learned counsel for the petitioner, these Writ Petitions are dismissed as withdrawn. No costs. Consequently, connected miscellaneous petitions are closed. 04.09.2024 Speaking/Non-speaking order Index : Yes / No jd To 1.The Principal Additional Director General, Directorate General of GST, Intelligence (DGGI), Chennai Zonal Unit, 16, 5th and 8th Floors, Tower II, BSNL Building, Greams Road, Chennai-600 006.

2.The Additional Commissioner of GST, South Commissionerate, MHU Building, 692, Nandanam, Chennai-600 036.

3.The Branch Manager, Sterling Road Branch, No.80, (Old No.69) Nungambakkam High Road, 4/6

4.The Branch Manager, Ashok Nagar Branch, No.72, 4th Avenue, Ashok Nagar, Chennai-600 083.

5.The Branch Manager, Kotak Mahindra Bank, Anna Salai Branch, Capitale Ground Floor, 555, Anna Salai, Chennai-600 018.

6.The Branch Manager, Indian Bank, Anna Salai Branch, PB No.42, Gee Gee Complex, 1st Floor, No.42, Anna Salai, Chennai-600 018 7.The Branch Manager, State Bank of India, Gill Nagar Branch, No.100, Gill Nagar, 2nd Street, Choolaimedu, Chennai-600 094 5/6

Krishnan Ramasamy,J., jd 04.09.2024 6/6