Ramakrishna Electro Components PVT LTD vs. Union Of INDIA & Anr.
Held
The Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file objections under Rule 159(5) within a specified time. The Commissioner was directed to dispose of these objections within a stipulated period.
Facts
The petitioner sought to quash GST proceedings, cancel a DRC-03 for ITC reversal, and unattach bank accounts. The respondents argued that an alternate remedy under Rule 159(5) of the CGST Rules was available.
Key Issues
Whether a writ petition is maintainable when an alternate efficacious remedy under Rule 159(5) of the CGST Rules is available for challenging attachment of property.
Sections Cited
Section 67, Rule 159(5)
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Cause title — parties, addresses and appearances
O R D E R %
2021
[VIA VIDEO CONFERENCING]
This writ petition was preferred, seeking (i) directions to the respondent no.2 Director General of GST Intelligence to cancel the DRC- 03 dated 7th October, 2020 for reversal of Input Tax Credit; (ii) for quashing of the proceedings dated 7th October, 2020 conducted under Section 67 of the Central Goods and Services Tax Act, 2017; (iii) for quashing of the attachment order dated 21st December, 2020 vide which State Bank of India (SBI) account no.37975466366 at branch Wazirpur Industrial Area, Delhi and ICICI account no.135351000004 at branch ITL Tower, New De
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