Raj Traders vs. Bank Of Baroda
Held
The High Court declined to direct the GST Department to shift the attachment, stating it was the Department's exclusive decision and not a matter for Article 226 intervention. It noted that the core issue of property registration and priority of charges was already pending before a Division Bench in an appeal. The Court closed the writ petition, leaving all contentions open for appropriate forums.
Facts
The petitioner purchased a property from Bank of Baroda under the SARFAESI Act, but its registration was stalled due to an attachment by the GST Department on the property, which belonged to the defaulters. An appeal concerning the priority of charges between the Bank and the GST Department is pending before a Division Bench. The petitioner sought a direction to the GST Department to shift the attachment to other properties of the defaulters.
Key Issues
Can the High Court, under Article 226, direct the GST Department to shift an attachment from one property to another? Is a writ petition maintainable when the central issue of priority of charges and property registration is pending before a Division Bench in an appeal?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 8TH DAY OF APRIL 2022 / 18TH CHAITHRA, 1944 WP(C) NO. 12435 OF 2022 PETITIONER: RAJ TRADERS, OPPOSITE FEDERAL BANK, MANNANCHERY P.O., ALAPPUZHA-688 538, REPRESENTED BY ITS MANAGING PARTNER JANNATHUAL FIRDHOSE. BY ADVS. RAVIKRISHNA K.VINAYA RESPONDENTS: 1 BANK OF BARODA, ROSARB, PALLIMUKKU, M.G.ROAD, ERNAKULAM DISTRICT, REPRESENTED BY ITS CHIEF MANAGER. 2 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES SECRETARIAT, THIRUVANANTHAPURAM-695 001. 3 DISTRICT COLLECTOR, COLLECTORATE, CIVIL STATION, ALAPPUZHA-688 001. 4 TAHSILDAR, REVENUE RECOVERY, AMBALAPUZHA, KIDANGAPARAMBAU, ALAPPUZHA- 688 013. 5 SUB REGISTRAR, MARRARIKULAM SUB REGISTRAR OFFICE, MARRARIKULAM P.O., ALAPPUZHA DISTRICT-688 522. 6 VILLAGE OFFICER, MANNANCHARY VILLAGE, MANNANCHARY P.O., ALAPPUZHA DISTRICT- 688 538. 7 MR.GOPALAKRISHNA PILLAI, S/O.BHASKARA PANICKER, PULIMOOTTIL BUILDING, MANNANCHARY P.O., ALAPPUZHA DISTRICT-688 538. 2 W.P.(C)No. 12435 of 2022 8 RAJALAKSHMI, D/O.GOPALAKRISHNA PILLAI, S/O.BHASKARA PANICKER, PULIMOOTTIL BUILDING, MANNANCHARY P.O., ALAPPUZHA DIS
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