M/S Haryana Steel Mongers PVT LTD vs. Union Of INDIA And Another

Held

The Court noted that the objections filed by the petitioner against the provisional attachment order had been dealt with, and a final order dated August 30, 2022, had been passed by the Additional Director General, Gurugram Zonal Unit. In light of this development, the Court disposed of the writ petition. The petitioner was granted liberty to avail of their remedies and take legal recourse, if advised, against the order dated August 30, 2022, in accordance with law. The Court clarified that it had not examined the issue on merits. If the petitioner chose to challenge the August 30, 2022 order, they would be at liberty to raise all available grounds and submissions.

Facts

The petitioner, M/s Haryana Steel Mongers Pvt. Ltd., filed a writ petition challenging a provisional attachment order of its bank account issued under Section 83 of the CGST Act. The petitioner had filed objections against this order on June 22, 2022, but they remained undecided. During the hearing, the respondents' counsel informed the Court that the objections had been addressed, and a final order dated August 30, 2022, was passed by the Additional Director General, Gurugram Zonal Unit, Directorate General of Goods and Service Tax Intelligence, Gurugram. A copy of this final order was provided to the petitioner's counsel.

Key Issues

1. Whether the petitioner's objections against the provisional attachment order under Section 83 of the CGST Act have been dealt with in accordance with law? Petitioner's contention: The petitioner argued that their objections filed against the provisional attachment order had not been decided, necessitating the writ petition. Respondents' contention: The respondents' counsel stated that the objections had been dealt with and a final order dated August 30, 2022, had been passed by the Additional Director General, Gurugram Zonal Unit.