Junaid Khan Hameed Khan Proprietor Of M/S H. K. Oil And Al Fresh Bakery Products vs. The Union Of INDIA Through Standing Counsel And Others

Held

The Court declined to invoke its writ jurisdiction in the matter. It observed that the petitioner is in arrears of GST amounting to Rs. 1,72,11,478/- and sought to direct a private Co-operative Bank, which is under RBI restrictions, to transfer Rs. 31,00,000/-. The Court found it inappropriate to issue a writ of mandamus in such circumstances. The Petitioner was advised to pursue remedies available in law. The Court did not decide on the merits of the GST arrears or the specific amount sought to be transferred, nor did it delve into the bank's restrictions beyond noting their existence.

Facts

The Petitioner, Junaid Khan Hameed Khan, proprietor of M/s H. K. Oil and Al-Fresh Bakery Products, filed a Writ Petition seeking a Mandamus against a private Co-operative Bank. The Petitioner intended to direct the Bank to transfer Rs. 31,00,000/- from his account to the Assistant Sales Tax Commissioner, Aurangabad. The Petitioner is stated to be in arrears of Goods and Services Tax (GST) amounting to Rs. 1,72,11,478/-. The private Co-operative Bank is under restrictions from the Reserve Bank of India, limiting depositors' withdrawal proportions.

Key Issues

1. Whether the High Court should exercise its writ jurisdiction to direct a private Co-operative Bank to transfer funds from a petitioner's account to a tax authority, given the petitioner's substantial GST arrears and the bank's RBI-imposed restrictions. Petitioner's Contention: The petitioner sought a writ of mandamus to compel the bank to transfer a specific sum to the Assistant Sales Tax Commissioner, Aurangabad, presumably to settle or part-settle his GST dues. Revenue's Contention: The judgment does not record any specific arguments from the revenue or state. However, the Court's decision implies a consideration of the petitioner's financial situation and the nature of the relief sought.