Boxster Impex Private Limited VS Union Of India

The document discusses several writ petitions filed by various parties, with a particular focus on Writ Petition (St.) No.5666 of 2020 filed by Elantra Exports Private Limited, a private limited company located in Andheri-Mumbai. The petitioner seeks relief under Article 226 of the Constitution of India, citing similar issues across multiple bank accounts, each belonging to different banks and branches.

The petitioner, Elantra Exports Private Limited, asserts its engagement in import and export business, duly registered with the Directorate General of Foreign Trade and holding an Importer and Exporter Code (IEC) No. AAGCD7568P. It purchases handicraft items from various Indian sellers for export purposes.

During the hearing, arguments were presented, treating Writ Petition No.5670 of 2020 as the lead case due to exchanged pleadings. The petitioner asserts entitlement to refunds under relevant statutes.

Ultimately, the order aims to resolve the issues raised in the three writ petitions mentioned.

The case involves multiple writ petitions filed under Article 226 of the Indian Constitution by various private limited companies, all engaged in import-export businesses. The petitioners include Elantra Exports Private Limited, Dunox Trading and Exports Private Limited, and Boxster Impex Private Limited. Each petitioner seeks similar reliefs, primarily concerning the freezing of their bank accounts and the withholding of refunds of Integrated Goods and Services Tax (IGST) by the respondents.

Elantra Exports Private Limited, Dunox Trading and Exports Private Limited, and Boxster Impex Private Limited, all based in Mumbai, have filed separate writ petitions. Each petitioner alleges that their bank accounts have been frozen by the respondents, affecting their business operations. The petitioners contend that they are registered with the Directorate General of Foreign Trade and hold Importer and Exporter Code (IEC) numbers, thus being entitled to certain benefits under the law, including refunds of IGST.

The petitioners’ bank account numbers vary, with accounts held in different banks such as Andhra Bank, DBS Bank, IDFC Bank, Axis Bank, and Bank of Baroda, located in various branches across Mumbai. The freezing of these accounts and the withholding of IGST refunds have prompted the petitioners to seek legal redress through writ petitions.

During the hearing, the counsels representing the petitioners and respondents presented their arguments before the court. Mr. Anand Sachwani and Mr. Brijesh Pathak appeared for the petitioners, while Mr. P.S. Jetly and Mr. J.B. Mishra represented the respondents.

The court considered Writ Petition No.5670 of 2020 as the lead case since pleadings had been exchanged in this particular petition. Therefore, all references to facts and pleadings were made in respect of Writ Petition No.5670 of 2020.

The petitioners argued that they are engaged in the business of importing and exporting goods and have complied with all relevant regulations. They contend that the freezing of their bank accounts and the withholding of IGST refunds are unjustified and have caused significant financial hardship.

Ultimately, the court’s order will address the issues raised in these writ petitions, including the unfreezing of bank accounts, the lifting of alerts on Import Export Codes, and the release of withheld IGST refunds, thereby resolving the legal dispute between the petitioners and respondents.

In Writ Petition (St.) No.5669 of 2020 M/s Boxster Impex Private Limited, a private limited company having itsregistered office at Ballard Estate at Mumbai is the petitioner and by filing this petition under Article 226 of the Constitution of India has prayed for identical reliefs; its account number being 172011100002306 with Andhra Bank, Lokhandwala Branch and 811230139267 with DBS Bank, Andheri Branch.

The provided text seems to be an excerpt from a legal document or court proceedings involving multiple writ petitions filed by different companies. Here’s a summary:

The petitions involve several private limited companies, namely Elantra Exports Private Limited, Dunox Trading and Exports Private Limited, and Boxster Impex Private Limited. Each company has its registered office in Mumbai.

Elantra Exports Private Limited has filed Writ Petition (St.) No.5666 of 2020, seeking relief under Article 226 of the Constitution of India. The company alleges that its bank account with Bank of Baroda and Axis Bank has been subjected to certain actions, possibly related to freezing or withholding of funds.

Dunox Trading and Exports Private Limited has filed Writ Petition (St.) No.5670 of 2020, also seeking relief under Article 226. The company requests the unfreezing of its bank account with IDFC Bank and the removal of an alert on its Import Export Code. They also seek to overturn any directives regarding withholding refunds of Integrated Goods and Services Tax (IGST).

Boxster Impex Private Limited filed Writ Petition (St.) No.5669 of 2020, mirroring the requests made by the other petitioners. They seek relief under Article 226 for similar issues with their bank accounts held with Andhra Bank and DBS Bank.

During the proceedings, legal counsel for both petitioners and respondents presented their arguments. The cases seem to be interlinked, with one of the petitions being treated as the lead case due to the exchange of pleadings.

The petitioners claim to be engaged in import and export businesses, duly registered with the Directorate General of Foreign Trade. They assert their rights to refunds and relief under the law.

In summary, the writ petitions revolve around issues concerning bank accounts, freezing of funds, alerts on Import Export Codes, and withholding of tax refunds, all related to the companies’ import-export activities.

The provided text seems to be an excerpt from a legal document or court proceedings involving multiple writ petitions filed by different companies. Here’s a summary:

The petitions involve several private limited companies, namely Elantra Exports Private Limited, Dunox Trading and Exports Private Limited, and Boxster Impex Private Limited. Each company has its registered office in Mumbai.

Elantra Exports Private Limited has filed Writ Petition (St.) No.5666 of 2020, seeking relief under Article 226 of the Constitution of India. The company alleges that its bank account with Bank of Baroda and Axis Bank has been subjected to certain actions, possibly related to freezing or withholding of funds.

Dunox Trading and Exports Private Limited has filed Writ Petition (St.) No.5670 of 2020, also seeking relief under Article 226. The company requests the unfreezing of its bank account with IDFC Bank and the removal of an alert on its Import Export Code. They also seek to overturn any directives regarding withholding refunds of Integrated Goods and Services Tax (IGST).

Boxster Impex Private Limited filed Writ Petition (St.) No.5669 of 2020, mirroring the requests made by the other petitioners. They seek relief under Article 226 for similar issues with their bank accounts held with Andhra Bank and DBS Bank.

During the proceedings, legal counsel for both petitioners and respondents presented their arguments. The cases seem to be interlinked, with one of the petitions being treated as the lead case due to the exchange of pleadings.

The petitioners claim to be engaged in import and export businesses, duly registered with the Directorate General of Foreign Trade. They assert their rights to refunds and relief under the law.

In summary, the writ petitions revolve around issues concerning bank accounts, freezing of funds, alerts on Import Export Codes, and withholding of tax refunds, all related to the companies’ import-export activities.

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