Full Text
HIGH COURT OF DELHI
Date of Decision: 09.08.2023
GULATI ENTERPRISES ..... Petitioner
Through: Mr Vineet Bhatia and Mr Aamnaya Jagannath, Advs.
Through: Mr. Zoheb Hossain, SSC with Mr. Vivek Gurnani & Ms. Sejal Aneja, Advs.
Ms. Arunima Dwivedi, CGSC with Mr. Aakash Pathak and
Ms. Pinky Pawar, Advs. for UOI.
HON'BLE MR. JUSTICE AMIT MAHAJAN VIBHU BAKHRU, J.
JUDGMENT
1. The petitioner has filed the present petition, inter alia, impugning orders dated 13.08.2019, 21.07.2020 & 04.08.2021 whereby RAWAL the petitioner’s bank accounts were attached. It is pointed out that in addition to the orders mentioned in the present petition, the Commissioner of CGST, Belapur had passed another order dated 05.08.2022, which in effect further extended the period of provisional attachment. One year has passed since the said order was passed and in terms of Section 83(2) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), the said order is no longer operative.
2. Mr. Hossain, learned counsel for respondent no.2 states that the Commissionerate at Belapur has not passed any further orders of provisional attachment of the petitioner’s assets after 05.08.2022.
3. A tabular statement indicating the details of the orders of provisional attachment passed in respect of the petitioner’s bank accounts is set out below:-
1. Yes Bank Ltd. Dwarka Branch Account No.0236 Order Reference No.V/AE/B el12- 86/Gr.A/Gu lati/20-19- 20/1746 Order Reference No.V/AE/Bel /Gr.E/12- 27/Ritesh Creations/En q/19-20/198 Reference /Gr.E/12- 27/Ritesh q/ 19-20/3860 Order Reference No.V/AE/Bel/ Gr.E/12- 27/Ritesh Creations/Enq/ 19-20/2451
2. HDFC Bank Ltd. Patparga nj Order Reference Order Reference /Gr.E/12- 27/Ritesh Order Reference /Gr.E/12- 27/Ritesh Order Reference Gr.E/12- 27/Ritesh RAWAL Industrial Area Account No.2840 20/1748 q/19-20/200 q/19-20/3858 19-20/2449
3. HDFC Bank Ltd. Patparga nj Industrial Area Account No.2840 Order Reference Order Reference /Gr.E/12- 27/Ritesh q/19-20/197 Order Reference /Gr.E/12- 27/Ritesh q/19-20/3861 Order Reference Gr.E/12- 27/Ritesh 19-20/2452
4. Since the order dated 05.08.2022 – which was the last provisional order passed by the Commissionerate at Belapur – is no longer operative, the present petition has been rendered academic.
5. In the given circumstances, we consider it apposite to dispose of the present petition by directing the concerned bank (respondent no.3) to not interdict the operation of the petitioner’s bank account on account of any of the orders of the provisional attachment that are mentioned above.
6. The petition is disposed of the in the aforesaid directions.
7. It is clarified that if any further order of provisional attachment is passed, the petitioner is not precluded to assail the same.
8. All rights and contentions of the parties are reserved.
VIBHU BAKHRU, J AMIT MAHAJAN, J AUGUST 9, 2023 RAWAL