M/S. Jbb Apparels PVT. LTD. vs. Principal Additional Director General Of GST Intelligence And Anr
Held
The Court noted that the petitioner's counsel stated that the substantial grievance of the petitioners has been redressed because the provisional attachment orders on the subject bank accounts have been lifted by the concerned banks. Based on this submission, the petitioner's counsel indicated that they did not wish to press the remaining prayers in the writ petitions. The Court accepted this position and accordingly closed the writ petitions. The reasoning is based on the petitioner's voluntary withdrawal of the remaining prayers due to the resolution of the primary grievance. No specific legal provisions were discussed or interpreted as the matter was disposed of based on the petitioner's submission.
Facts
The petitioners, M/s. JBB Apparels Pvt. Ltd., M/s. Nautilus Metal Crafts Pvt. Ltd., and M/s. JBN Apparels Pvt. Ltd., filed writ petitions before the Delhi High Court. The petitions challenged orders related to Goods and Services Tax (GST). The core issue revolved around the provisional attachment of bank accounts. The revenue authorities were the respondents. The petitions were filed in 2022. The procedural history indicates that the petitioners approached the High Court seeking redressal against the attachment orders.
Key Issues
1. Whether the provisional attachment of bank accounts by the revenue authorities, which has subsequently been lifted by the banks, substantially redresses the grievance of the petitioners? Petitioner's Contention: The petitioner's counsel argued that since the provisional attachment orders concerning the subject bank accounts have been lifted by the concerned banks, the substantial grievance of the petitioners stands redressed. Consequently, the petitioner does not wish to press the remaining prayers made in the writ petitions. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or state respondents on the issues raised by the petitioners.
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$~2 to 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9061/2022 & CM Appl.35013/2022
M/S. JBB APPARELS PVT. LTD.
..... Petitioner
Through: Ms Anjali J. Manish, Adv.
versus PRINCIPAL ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE AND ANR
..... Respondents Through: Mr Aditya Singla, Sr. Standing Counsel with Ms A. Sahitya Veena and Mr Adhiswar Suri, Advs. for Revenue.
Mr Sanjay Kumar, Manager, Axis Bank.
+ W.P.(C) 9063/2022 & CM Appl. 34973/2022
M/S. NAUTILUS METAL CRAFTS PVT. LTD. ..... Petitioner
Through: Ms Anjali J. Manish, Adv.
versus
PRINCIPAL ADDITIONAL DIRECTOR GENERAL & ANR.
..... Respondent Through: Mr Aditya Singla, Sr. Standing Counsel with Ms A. Sahitya Veena and Mr Adhiswar Suri, Advs. for Revenue. Mr Sanjay Kumar, Manager, Axis Bank.
+ W.P.(C) 9252/2022 & CM Appl.34975/2022
M/S. JBN APPARELS PVT. LTD.
..... Petitioner
Through: Ms Anjali J. Manish, Adv.
versus PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
..... Respondents W.P.(C) 9061/2022 & connected
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