Srikant Rai vs. Union Of INDIA And Ors.
Held
The Court disposed of the writ petition by directing the respondent authorities to consider and dispose of the petitioner's representation dated July 12, 2023. This disposal must be in accordance with the law, involve passing a reasoned and speaking order, and crucially, must include providing an opportunity of hearing to the petitioner or his authorized representative. The petitioner is permitted to raise all points mentioned in the writ petition before the authority during this hearing. The Court's decision is based on the procedural grievance raised by the petitioner concerning the lack of a personal hearing before the provisional attachment.
Facts
The petitioner, Srikant Rai, has filed a writ petition challenging a provisional attachment order of his bank account dated June 9, 2023, issued by the CGST authority. The petitioner contends that this coercive action was taken without providing him with a personal hearing. Subsequently, the petitioner submitted a representation to the respondent CGST authority on July 12, 2023, addressing his grievance. The present writ petition seeks a resolution to this matter.
Key Issues
1. Whether the provisional attachment order dated June 9, 2023, is liable to be set aside for non-compliance with the principles of natural justice, specifically the requirement of a personal hearing before taking coercive action, as contemplated under relevant GST provisions. Petitioner's Contention: The petitioner argued that the provisional attachment order was passed without affording him an opportunity of a personal hearing, thus violating principles of natural justice. He relied on the fact that he made a representation on July 12, 2023, against this action. Revenue's Contention: The judgment does not record any specific arguments made by the CGST authority or the Union of India regarding the petitioner's contention of a lack of personal hearing or the validity of the attachment order.
AI-generated summary — verify with the full judgment below
2023 PB Sl. No.
WPA 19054 of 2023 Srikant Rai Vs Union of India & Ors. Mr. Pranit Bag, Mr. Rowsan Kr. Jha. … For the Petitioner. Mr. K. K. Maiti, Mr. Tapan Bhanja. …..for the CGST authority. Mr. Aryak Dutt. ……for the UOI. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned provisional attachment order of bank account of the petitioner dated 9th June, 2023, on the ground that before taking such coercive action, no opportunity of personal hearing was given to the petitioner. It appears from record that the petitioner has made a representation before the respondent CGST authority concerned on 12th July, 2023, against such grievance. Considering the facts and circumstances of the case and submission of the parties, this writ petition being WPA 19054 of 2023 is disposed of by directing
2 the respondent authorities concerned to consider and dispose of the aforesaid representation dated 12th July, 2023, being annexure P-5 to the writ petition in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of he
The judgment continues below.
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