Case Title | JBB Apparels Pvt Ltd vs Principal Additional Director General & Anr & Nautilus Metal Crafts Pvt Ltd vs Principal Additional Director General & Anr |
Court | Delhi High Court |
Honorable Judges | Justice Rajiv Shakdher & Justice Tara Vitasta Ganju |
Citation | W.P.(C) 9061/2022 & W.P.(C) 9063/2022 2022 (7) GSTPanacea 362 HC Delhi |
Judgement Date | 02-June-2022 |
Council for Petitioner | Anjali Jha Manish |
Council for Respondent | Aditya Singla Adhishwar Suri Yatharth Singh Achin Sondhi |
Section | provision of Rule 86A(3) of the CGST Rule 2017 |
In Favour of | List the matter on 31.08.2022 |
The Delhi High Court bench of Justice Rajiv Shakdher & Justice Tara Vitasta Ganju has held that respondents presently arrayed in the writ petition are not the ones, who are concerned with the said reliefs sought by the petitioner.Given this position, the petitioner, will take steps to array the jurisdictional Commissionerate as a party Leave, in that behalf, is granted. Listed the matter on 31.08.2022.
Facts of the Case:
The substantive prayers made in the writ petition read as follows :
“(a) Issue a writ, order or direction in the nature of certiorari to set aside the order passed by the Principal Additional Director General, Headquarters, New Delhi freezing the current bank account of the Petitioner; and/or maintained at axis bank, Sadar Bazar of the Petitioners; and/or
(b) Issue a writ, order or directioan in the nature of mandamus to defreeze the current bank account maintained at Axis Bank, Sadar Bazar of the Petitioners; and/or
- c) Issue a writ, order or direction in the nature of certiorari to set aside the order passed by the Principal Additional Director General, Headquarters, New Delhi freezing the current bank account maintained at Bank of Baroda, BOB Building Parliament, of the Petitioner 1
(d)Issue a writ, order or direction in the nature of certiorari to set aside the order passed by the Principal Additional Director General, Headquarters, New Delhi freezing the current bank account maintained at ICICI Bank, Barakhamba Road of the Petitioners; and/or
(e) Issue a writ, order or direction in the nature of certiorari to set aside the order / communication vide which Electronic Credit Ledger of the Petitioner 1 had been blocked on 17.11.2020 vide Reference No. BL0711200000244 for the period from 01.11.2020 to 30.11.2020, & of the Petitioner 2 had been blocked on 12.01.2021 vide reference No. BL0701210000372 for the period from 01.01.2021 to 31.01.2021 by the Respondent; and/or
(f) Issue a writ, order or direction in the nature of mandamus to the Respondent to de-block the Electronic Credit Ledger, which had been blocked qua the provision of Rule 86A(3) of the CGST Rule 2017;”
Court Held:
Considering the facts as recorded, held that as respondent accept, the reliefs sought in prayer clause (a) to (d) can be allowed straight away
Therefore, what needs to be examined are prayer clauses (e) and (f).
the respondents presently arrayed in the writ petition are not the ones, who are concerned with the said reliefs sought by the petitioner.
Given this position, the petitioner, will take steps to array the jurisdictional Commissionerate as a party.
Leave, in that behalf, is granted.
Listed the matter on 31.08.2022.
Analysis of the Judgement:
Mr Singla, who appears on behalf of the respondents, says that he has obtained instructions in the matter.. According to Mr Singla, the reliefs sought in prayer clause (a) to (d) can be allowed straight awayIt is ordered accordingly.
Therefore, what needs to be examined are prayer clauses (e) and (f). 5.1. Mr Singla says that the respondents presently arrayed in the writ petition are not the ones, who are concerned with the said reliefs sought by the petitioner.
Given this position, Ms Anjali J. Manish, who appears on behalf of the petitioner, says that she will take steps to array the jurisdictional Commissionerate as a party. Leave, in that behalf, is granted.
List the matter on 31.08.2022.
The parties including the concerned banks i.e., Axis Bank and ICICI Bank, will act based on the digitally signed copy of this order.
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JBB Apparels Pvt Ltd vs Principal Additional Director General & Anr
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Delhi High Court