M/S. Apl Metals Limited And Ors vs. Senior Intelligence Officer,Directorate General Of Goods And Services Tax Intelligence Dggi And Ors
Original PDF →Facts
The petitioners, M/s. APL Metals Ltd. & Anr., filed a writ petition seeking directions from the respondents, including the Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence (DGGI), to conclude an ongoing investigation. This investigation arose from search and seizure proceedings. The petitioners also sought the reinstatement of their Input Tax Credit (ITC) and the refund of cash deposited by them. The respondent authorities were represented by various counsel. The court considered the prayers made in the writ petition.
Held
The Court allowed the prayer for a direction upon the respondents to conclude the investigation. The Court directed the concerned respondent authorities to conclude the investigation arising out of the search and seizure proceedings in accordance with law. Regarding the prayer for reinstatement of ITC and refund of cash deposited by the petitioners, the Court held that this would abide by the final order to be passed in the impugned proceedings. The Court did not expressly leave any issue undecided, but the relief concerning ITC and refund was made contingent on the outcome of the ongoing proceedings.
Key Issues
1. Whether the Court should direct the respondent authorities to conclude the investigation arising out of the search and seizure proceedings concerning the petitioners. Petitioner's contention: The petitioners prayed for a direction upon the respondents to conclude the investigation. Revenue/State's contention: No specific argument is recorded for the respondent authorities regarding the conclusion of the investigation. 2. Whether the petitioners are entitled to the reinstatement of their ITC and refund of cash deposited, pending the final order in the impugned proceedings. Petitioner's contention: The petitioners prayed for the reinstatement of ITC and refund of cash deposited. Revenue/State's contention: No specific argument is recorded for the respondent authorities regarding the reinstatement of ITC and refund of cash.
AI-generated summary — verify with the full judgment below
2023 ks WPA 11335 of 2023 sl. 25 M/s. APL Metals Ltd. & Anr. Vs Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence (DGGI) & Ors. Mr. R. Banerjee, Ms. Priya Sarah Paul, Ms. S. Dey … For the Petitioners. Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja … For the Respondent No.
Ms. Manasi Mukherjee … For the CGST Authority. Mr. K.K. Maiti, Ms. Ekta Sinha … For the Respondent Nos. 2 & 4. Heard learned Advocates appearing for the parties. Considering the prayer made in the writ petition particularly in prayer (a) of the writ petition by which petitioners have prayed for direction upon the respondents to conclude the investigation, such prayer is allowed by directing the respondents authority concerned to conclude the investigation arising out of search and seizure proceedings in question in accordance with law. Now, so far as prayer (b) is concerned with regard to reinstating of the ITC and refund of cash in question deposited by the petitioners itself, same shall abide by the final order to be passed in the impugned proceedings.
2 With this observation and direction this writ petition being WPA 11335 of 2023 is disposed of. ( Md. Nizamuddin, J. )
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.