M/S S.R Traders vs. The Additional Director General
Held
The Division Bench modified the single Judge's judgment, allowing the appellant to operate two specific bank accounts. This modification aims to enable the appellant to carry on legitimate business activities while defending the ongoing adjudication proceedings, without interfering with other attachments.
Facts
M/s S.R Traders challenged the provisional attachment of its immovable properties and bank accounts, which was dismissed by a single Judge citing an effective alternate remedy. The appellant contended that attaching all bank accounts prevented business operations, while the revenue highlighted a demand of Rs. 8.59 crores and ongoing investigation.
Key Issues
Whether provisional attachment of all bank accounts and immovable properties unduly restricts a taxpayer's ability to conduct business during ongoing investigation and adjudication. Whether the High Court can grant interim relief despite the availability of an alternate remedy.
Sections Cited
Section 74(1), Section 29(2)(a), Rule 21(e)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WA NO. 1250 OF 2023 AGAINST THE ORDER/JUDGMENT in WP(C) 12519/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: M/S S.R TRADERS, A PARTNERSHIP FIRM FORMED AND REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1931, HAVING ITS REGISTERED OFFICE, AT 222/1, KULAPPULLY ROAD, KAYILIAD, PALAKKAD REPRESENTED BY ITS MANAGING PARTNER SAFEEK K., PIN - 679122 BY ADVS. ASWIN GOPAKUMAR ADITYA VENUGOPALAN NIKITHA SUSAN PAULSON MAHESH CHANDRAN AVINASH KURUNGOT SHALLET K. SAM JIKKU SEBAN GEORGE(K/905/2011) DEEPTI SUSAN GEORGE(K/000946/2011) RESPONDENTS: 1 THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR P.O., KOCHI, PIN - 682017 THE STATE TAX OFFICER, SQUAD NO.VI, OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE), STATE GOODS AND SERVICES TAX
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