Ninad Overseas PVT. LTD. vs. The Principal Additional Director General Of GST Intelligence Mumbai And Ors

Held

The Court accepted the request made by the petitioners. It granted them permission to withdraw the present writ petitions. The petitioners were also granted liberty to file fresh petitions to challenge the actions of the respondents, including the provisional attachment of their bank accounts by the order dated 3 January 2023. All contentions of both parties were expressly kept open for consideration in the fresh proceedings. The interim applications filed in these petitions were also disposed of as they would not survive. The petitions were disposed of in the stated terms, with no costs.

Facts

The petitioners, including White Opal WXPO Trade Pvt. Ltd., Parees Overseas Pvt. Ltd., and others, filed multiple writ petitions before the Bombay High Court. The petitions sought directions from the Court to the respondents, primarily the Principal Additional Director General of GST Intelligence, Mumbai, to de-freeze their respective bank accounts. The bank accounts had been provisionally attached by the respondents through Form GST DRC-22 orders dated 3 January 2023, issued under Section 83 of the Central Goods and Services Tax Act. The petitioners requested permission to withdraw their current petitions to file fresh petitions challenging these attachment orders.

Key Issues

1. Whether the petitioners should be granted liberty to withdraw their present writ petitions and file fresh petitions to assail the provisional attachment orders of their bank accounts issued by the respondents under Section 83 of the CGST Act. Petitioner's argument: The petitioners argued that they wished to withdraw their current petitions to file fresh ones that would specifically challenge the provisional attachment orders dated 3 January 2023. They sought permission from the Court to do so. Revenue's argument: The judgment does not record any specific arguments made by the respondents (Revenue) on this point. The Court accepted the petitioners' request without opposition from the Revenue.