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Calcutta High CourtWPA/19054/2023disposed

Srikant Rai v. Union Of India And ORS.

2023-08-21Hon'Ble Justice Md. Nizamuddin2 pages

21.08.2023 PB Sl. No.14.

WPA 19054 of 2023 Srikant Rai Vs Union of India & Ors.

Mr. Pranit Bag, Mr. Rowsan Kr. Jha.

... For the Petitioner.

Mr. K. K. Maiti, Mr. Tapan Bhanja.

.....for the CGST authority.

Mr. Aryak Dutt.

......for the UOI.

Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned provisional attachment order of bank account of the petitioner dated 9th June, 2023, on the ground that before taking such coercive action, no opportunity of personal hearing was given to the petitioner. It appears from record that the petitioner has made a representation before the respondent CGST authority concerned on 12th July, 2023, against such grievance.

Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 19054 of 2023 is disposed of by directing

the respondent authorities concerned to consider and dispose of the aforesaid representation dated 12th July, 2023, being annexure P-5 to the writ petition in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioner or his authorized representatives within two weeks from date. During the course of hearing, petitioner will be entitled to take all the points raised in this writ petition before the authority concerned.

With this observation and direction, this writ petition being WPA 19054 of 2023 is disposed of. ( Md. Nizamuddin, J.)