Atr Malleable Casting PVT. LTD. And Anr. vs. Inspector Of Central Taxes, Anti Evasion Unit, Haldia CGST And Cx Commissionerate And Ors.
Facts
The petitioners, ATR Malleable Casting Pvt. Ltd. & Anr., filed a writ petition challenging search and seizure proceedings initiated by the GST authorities. Their primary contention was that the proceedings were invalid due to the alleged non-existence of an authorization in Form INS-01. The CGST authorities, represented by Mr. Maiti, produced the record, including a copy of Form INS-01, as directed by a previous order of the Court dated June 12, 2023. The Court noted that in the earlier order, INS-01 was mistakenly referred to as INS-04 in two instances, and this was to be corrected.
Held
The Court held that the petitioners' case was not sustainable and was based on a false and incorrect allegation. This finding was reached after the CGST authorities produced the record, including a copy of Form INS-01, which substantiated the legality of the authorization. The Court observed that the existence of the INS-01 form negated the petitioners' primary ground for challenge. The Court also noted and ordered the correction of a typographical error in a previous order where INS-01 was mistakenly recorded as INS-04. The ratio decidendi is that the production of a valid authorization form (INS-01) by the revenue authorities validates search and seizure proceedings, dismissing claims of invalidity based on its alleged absence. The writ petition was dismissed.
Key Issues
1. Whether the search and seizure proceedings initiated by the GST authorities are invalid due to the alleged absence of a valid authorization in Form INS-01, as contemplated under the relevant provisions of the GST Act and Rules? Petitioner's Argument: The petitioners argued that the search and seizure were initiated without a proper authorization in Form INS-01, rendering the entire action illegal and unsustainable. Revenue's Argument: The CGST authorities contended that a valid authorization in Form INS-01 existed and produced it before the Court. They argued that the petitioners' claim of non-existence was baseless and incorrect.
Sections Cited
INS-01
AI-generated summary — verify with the full judgment below
WPA 11167 OF 2023
2023 ATR Malleable Casting Pvt. Ltd. & Anr. Sl no. 9
Ct no. 2
- Vs – P.M. Inspector of Central Taxes, Headquarters, Anti-Evasion Unit, Haldia CGST & CX Commissionerate & Ors.
Ms. Rita Mukherhjee Mr. Ghanshyam Gha
… for the petitioners
Mr. K. K. Maiti, Mr. Tapan Bhanja
…. For CGST authorities
Mr. Ranjan Kumar Sinha,
Mr. Shaunak Ghosh
… for respondent No. 6
Heard learned advocates appearing for the parties. By this writ petition petitioners have challenged the impugned search and seizure proceeding initiated by the GST authority concerned mainly on the ground that the same is bad since there was no existence of authorization of INS-01. Mr. Maiti, learned advocate appearing for CGST authority concerned has produced the record as per direction of the earlier order of this Court dated 12.06.2023, particularly copy of the INS-01 as
2 such I find that the case of the petitioner is not sustainable and false by making a case on a baseless and incorrect allegation. Let the coy of such GST INS-01 produce
The judgment continues below.
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