M/S Amit And Company vs. Superintendent
Held
The Court acknowledged the petitioner's grievance regarding the non-receipt of the assessment order. It found merit in the petitioner's contention that they were prejudiced by the attachment of their bank account without being furnished with the assessment order. Consequently, the Court directed the assessing authority to provide a copy of the assessment order to the petitioner within seven days of the petitioner approaching them with a copy of the High Court's order. The Court further held that upon receiving the assessment order, the petitioner would be free to file an appeal before the first appellate authority and seek an appropriate interim order. The Court did not delve into the merits of the assessment itself or the validity of the attachment beyond the procedural lapse.
Facts
The petitioner, M/s Amit And Company, approached the High Court of Rajasthan, Jaipur Bench, aggrieved by the action of the respondent assessing authority. The petitioner contended that despite not being provided with a copy of the assessment order, their bank account had been attached. The petitioner sought relief from this situation. The writ petition was filed with the High Court, and a related stay application was also presented.
Key Issues
1. Whether the attachment of the petitioner's bank account is valid when a copy of the assessment order has not been provided to the petitioner, and if not, what relief should be granted? The petitioner argued that the attachment of their bank account without providing them with a copy of the assessment order is arbitrary and illegal. They contended that they are unable to understand the basis of the assessment or file a proper appeal without this crucial document. The petitioner sought directions for the respondent to provide the assessment order. The respondents' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6695/2019 With D.B. Civil Misc. Stay Application No.6208/2019 M/s Amit And Company, Having Registered Office At P.no. 14, Ganesh Vihar (A), Goner Road, Jaipur Through Its Proprietor Mr. Amit Jain, S/o Shri Virendra Kumar Jain, Aged About 33 Years, R/o 14, Ganesh Vihar (A), Opp. Kali Mata Mandir, Goner Road, Jaipur-302031 ----Petitioner Versus
Superintendent, Central Goods And Services Tax Range- Xxv, Cgst Building, Sector-10, Vidhyadhar Nagar, Jaipur -302029 (Raj.)
Additional Commissioner, Office Of The Commissioner, Central Excise Commissionerate, Ncr Building, Statue Circle, C-Scheme, Jaipur - 302005 (Raj.) ----Respondents For Petitioner(s) : Mr. Prakul Khurana for Mr. Sanjay Jhanwar HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Judgment 10/04/2019 Petitioner has approached aggrieved by action of the respondent assessing authority, who has even though not provided copy of assessment order to the petitioner, yet has attached their bank account. In view of limited nature of grievance, the assessing authority is directed to provide copy of the assessment order t
The judgment continues below.
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