Endeavour Chemicals Pvt Ltd v. Union Of India And ANR
by MULEY SHUBHAM PRAVINRAO Date:
2025.10.16 20:12:20 +0530 MULEY SHUBHAM PRAVINRAO Shubham
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 12091 OF 2025 Endeavour Chemicals Pvt. Ltd.
...Petitioner
Versus
Union of India & Anr.
...Respondents
______________________________________________________ Mr. Ishaan V. Patkar a/w Vinit V. Raje i/by Alaksha Legal for the Petitioner.
Mr. M. P. Sharma a/w Niyati Mankad (VC) and Priyanka Singh for the Respondents.
______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.
DATED : 14 October 2025 P.C.:- 1.
Heard learned counsel for the parties.
2.
Mr. Patkar has several submissions to make with regard to the impugned provisional attachment order. However, he places on record a communication dated 30 September 2025, issued by the Commissioner, CGST & C. Ex., Belapur addressed to the Petitioner herein. A scanned copy of the communication dated 30 September 2025 is prescribed below for the convenience of reference:-
3.
According to the above communication, the Respondents have informed the Petitioner that provisionally attached bank accounts of the Petitioner could be provisionally lifted by issuance of form GST DRC-23 if in view of the same any other immovable property of the Petitioner which is sufficient to protect the interest of the revenue is provided. The communication also records that the show cause notice has been already issued to the Petitioner tentatively raising a demand of Rs.2,07,01,514/-.
4.
Mr. Patkar, on instructions, and without prejudice to his contention that the impugned attachment order is legally infirm, now states that the Petitioner is agreeable to provide security by way of immovable property in lieu of the Respondents attaching the Petitioner's bank account. On instructions, he states that the immovable property that could be held as security will be offered to the Respondents within a period of maximum four weeks from today. Upon such offer, the Respondents, to examine such offer and take a decision thereon within a week of the offer.
5.
The immovable property, which is sufficient to protect the revenue's interest, given the demand of Rs.2.07 crores is found acceptable, then, the Respondents must lift the provisional attachment by issuing form GST DRC-23 or any other relevant form within timeline now indicated by us.
6.
Mr. Sharma states that the Respondents will act consistent with what is stated in the communication of 30 September 2025 provided that proper immovable property valued at Rs.2.07 crores or above is offered by the Petitioner by way of security. 7.
The above submissions are accepted and the parties are directed to act accordingly. Further, we also direct the Respondents to dispose of the show cause notice dated 25 September 2025 as expeditiously as possible and preferably within six weeks from today. 8.
This Petition is disposed of in the above terms without any costs for order.
9.
However, we clarify that the Petitioner's rights to contest that the provisional attachments order suffers from several legal infirmities is kept alive to the agitated as and when, any occasion arises to challenge the same.
10.
All concerned to act upon an authenticated copy of this order. (Advait M. Sethna, J) (M. S. Sonak, J.)