M/S Brijbihari Concast PVT. LTD. (Through Its Director Sh. Rajeev Agarwal) vs. Director General Directortae General Of Goods And Services Tax Intelligence Meerurt Zonal Unit (Thr

Facts

The petitioner, M/s Brijbihari Concast Pvt. Ltd., has challenged an order dated 18.12.2023, by which its bank account was provisionally attached under Section 83 of the Central Goods and Service Tax Act, 2017. The petitioner filed a representation objecting to this attachment on 19.01.2024, which was dispatched on 03.02.2024. The petitioner contends that despite the representation being served, it has not yet been disposed of by the Competent Authority. The respondents, represented by the Director General of Goods and Services Tax Intelligence, acknowledged that the objections are pending and assured the Court that they would be disposed of within two weeks.

Held

The Court disposed of the writ petition by directing the Competent Authority to decide the objections filed by the petitioner against the provisional attachment of its bank account within a period of two weeks from the date of the order. The Court also mandated that an opportunity of personal hearing be granted to the petitioner while disposing of these objections. The Court noted that it would be open for the petitioner to pursue further legal remedies if aggrieved by any subsequent order. The Court accepted the assurance given by the respondents that the objections would be decided within the stipulated timeframe. The primary issue of the delay in deciding the objections was resolved by this direction.

Key Issues

1. Whether the Competent Authority has failed to dispose of the petitioner's representation objecting to the provisional attachment of its bank account within a reasonable time, thereby violating principles of natural justice and statutory timelines, if any. Petitioner's Argument: The petitioner argued that its representation dated 19.01.2024, objecting to the provisional attachment of its bank account, has not been disposed of despite being served on the respondents. This inaction by the Competent Authority is the basis of the present writ petition. Respondents' Argument: The respondents conceded that the objections filed by the petitioner were pending consideration before the Competent Authority. They assured the Court that the objections would be disposed of within a period of two weeks from the date of the hearing.