Ms Mark Buildcon PVT. LTD & Ors. vs. Pr. Commissioner Of Goods And Service Tax,(Delhi West)
Held
The Court noted the submission by the respondent's counsel that the orders passed under Section 83 of the Central Goods and Services Tax Act, 2017, had elapsed and the bank accounts were no longer blocked. Consequently, the principal grievance of the petitioners was deemed to be addressed. The Court found it unnecessary to examine the validity of the communications dated 10.11.2020 and 10.11.2021, which had led to the blocking of the bank accounts, given that the accounts were now unblocked. The Court clarified that the concerned banks should not impede the operation of the bank accounts on account of the impugned letters. The ratio decidendi is that once the impugned action has ceased to have effect and the grievance is resolved, the Court may not delve into the merits of the challenge, provided the issue is addressed. The petition was disposed of with the clarification regarding the banks not impeding operations.
Facts
The petitioners, MS Mark Buildcon Pvt. Ltd & Ors., filed a writ petition before the Delhi High Court seeking a mandamus to de-freeze their bank accounts and a certiorari to quash letters dated 10.11.2020 and 10.11.2021 issued by the respondent, the Principal Commissioner of Goods and Service Tax (Delhi West). These letters directed the petitioners' bankers, Punjab National Bank and SBI, to block the operation of ten specified bank accounts belonging to various entities including the petitioners. The petition challenged the validity of these blocking orders.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the respondent to de-freeze the bank accounts of the petitioners? 2. Whether the Court should issue a writ of certiorari to quash and set aside the letters dated 10.11.2020 and 10.11.2021 issued by the respondent to the petitioners' bankers? The petitioners argued for the de-freezing of their bank accounts and the quashing of the impugned letters. The respondent, through its counsel, stated that the orders passed under Section 83 of the CGST Act had elapsed and the bank accounts were no longer blocked. The respondent did not present any arguments against the petitioners' claims regarding the unblocking of accounts.
Sections Cited
Section 83
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 13.04.2023
The petitioners have filed the present petition, inter alia, praying as under:- “a). issue a writ of mandamus or any other appropriate writ or direction to directing respondent to de-freeze the bank accounts and allow the operation of following bank accounts: S.No. Company Name Bank Name Account no. Account type 1 Mark Buildcon Pvt. Ltd. Punjab National Bank 1522002100035243 CA 2 Krishna Trading Co. Punjab National Bank 1522008700003493 CC Limit 3 Geeta Devi & Lalan Shah Punjab National Bank 1522000100312810 SA 4 Krishan Shah Punjab National Bank 1522000100351022 SA 5 Mark Buildcon Pvt. Ltd. Punjab National Bank 1522008700003998 CA 6 Krishna Trading Co. Punjab National Bank 1522009300001867 Overdraft limit A/c 7 Vikas Shah Punjab National Bank 1522000100351013
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