Mono Steel India Ltd. Vs State of Gujarat

Case Title

Mono Steel India Ltd. Vs State of Gujarat

Court

Gujarat High Court

Honorable judges

Justice J. B. Pardiwala

Justice Bhargav D. Karia

Citation

2020 (09) GSTPanacea 53 HC Gujarat

R/Special Civil Application No. 618 Of 2019

Judgement Date

01-September-2020

The learned Assistant Government Pleader, Mr. Joshi, has waived the service of notice of rule on behalf of the respondents. This pertains to a writ application filed under Article 226 of the Constitution of India, where the petitioner seeks various reliefs. The main prayer is to quash and set aside orders for the attachment of the petitioner’s bank accounts, specifically those referenced as Ref. No.ZA2412180016670 and Ref. No.ZA2412180016675R, both dated 27.12.2018 (referred to as “Annexure-L”), as well as any other attachment orders issued by the third respondent concerning other bank accounts belonging to the petitioner.

The learned Additional Government Pleader, Mr. Joshi, has waived service of notice of rule on behalf of the respondents in the case. The writ application, filed under Article 226 of the Constitution of India, seeks several reliefs. Firstly, it requests the quashing and setting aside of orders for the attachment of the petitioner’s bank accounts, as well as any other attachment orders made by the third respondent. Additionally, it asks for directives to the petitioner’s bankers to allow the petitioner to operate the bank accounts without being affected by the provisional attachment orders made by the Deputy Commissioner of GST-State. Pending the hearing and final disposal of the petition, the applicant seeks immediate instructions to the petitioner’s bankers to allow normal operation of the bank accounts, as well as a stay on the implementation and execution of all attachment orders made by the third respondent.

The case involves a writ application filed under Article 226 of the Constitution of India, seeking various reliefs including quashing of orders for attachment of the petitioner’s bank accounts, directing the petitioner’s bankers to allow normal operation of the accounts, and staying implementation of attachment orders made by the Deputy Commissioner of GST-State. The learned Additional Government Pleader (AGP), Mr. Joshi, representing the respondents, waives service of notice of rule.

The petitioner, through the writ application, requests the court to issue writs of Certiorari or Mandamus, or any other appropriate writ, to annul the attachment orders dated December 27, 2018, along with other similar orders, and to direct the petitioner’s bankers to permit normal operation of the bank accounts without enforcing the provisional attachment orders by the Deputy Commissioner of GST-State. The application also seeks interim relief, pending the hearing and final disposal of the case, to instruct the petitioner’s bankers to allow normal operation of the accounts and to stay further implementation of attachment orders.

The petitioner, engaged in manufacturing iron and steel products such as Sponge Iron, M.S. Billets, and TMT Bars, has been operating a factory since December 2005. The factory has been consistently producing the aforementioned goods. The petitioner asserts its substantial presence in the industry and emphasizes its compliance with regulatory requirements.

The writ application contends that the attachment orders on the petitioner’s bank accounts are unwarranted and unjust, causing hindrance to the petitioner’s business operations. It argues that the orders were issued without proper investigation or grounds, thereby violating the petitioner’s rights. Consequently, the petitioner seeks judicial intervention to remedy the situation and secure relief from the restrictive measures imposed by the attachment orders.

Overall, the writ application outlines the petitioner’s grievances regarding the attachment orders and seeks legal recourse to address the alleged injustice, emphasizing the need for immediate relief to prevent further disruption to the petitioner’s business activities.

The case involves a writ application filed under Article 226 of the Indian Constitution, seeking various reliefs regarding the quashing of orders for the attachment of the petitioner’s bank accounts. Mr. Joshi, representing the respondents, waives service of notice of rule. The petitioner seeks relief through writs of Certiorari, Mandamus, or any other appropriate writ, to set aside attachment orders for their bank accounts and allow normal operation of the accounts. They also request a stay on the implementation of attachment orders and permission to operate bank accounts in the normal course of business.

The petitioner, an established entity in the iron and steel industry, operates a factory producing various products. They have been consistently manufacturing goods and contributing substantially to the government exchequer through taxes and duties such as Central Excise, Service Tax, VAT, CST, and GST. Financial details provided in the application demonstrate the petitioner’s significant contributions to the government revenue, indicating their proper conduct of business operations.

The application emphasizes the petitioner’s compliance with tax obligations and asserts their legitimacy as a contributor to the economy. The relief sought aims to alleviate the adverse effects of the attachment orders on the petitioner’s business operations and financial activities.

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