Parvinder Gulati vs. Union Of INDIA & Ors.

Held

The Court noted the petitioner's submission that they wished to withdraw the instant writ petitions to file comprehensive writ petitions. The petitioner's counsel stated that the intention was to bring to the fore the alleged infraction of law by the respondents through the repeated service of provisional attachment orders. The Court acknowledged that the initial petitions challenged orders dated August 13, 2019, and that subsequent sets of provisional attachment orders were issued in July 2020 and July/August 2021. In light of these submissions, the Court dismissed the instant writ petitions as withdrawn, granting liberty to the petitioners to approach the Court with comprehensive writ petitions. The Court stated that it would examine the validity of any subsequently filed writ petitions as per law. No specific findings were made on the merits of the provisional attachment orders themselves, as the petitions were withdrawn.

Facts

The petitioners, Gulati Enterprises, Parvinder Gulati, and Tarun Gulati, filed writ petitions challenging provisional attachment orders issued by the GST authorities. Initially, the petitions assailed provisional attachment orders dated August 13, 2019. Subsequently, another set of provisional attachment orders was issued around July 2020, followed by a further set dated July 27, 2021/August 4, 2021. The petitioners' counsel informed the Court that they wished to withdraw the current writ petitions to file a more comprehensive petition addressing the repeated issuance of provisional attachment orders.

Key Issues

1. Whether the repeated issuance of provisional attachment orders by the GST authorities constitutes an infraction of law, warranting a comprehensive challenge. Petitioner's Argument: The petitioner's counsel argued that the respondents have repeatedly served provisional attachment orders on the petitioners, indicating a pattern of legal infraction that necessitates a consolidated challenge through a comprehensive writ petition. The initial petitions were filed to assail provisional attachment orders dated August 13, 2019, but subsequent orders were issued in July 2020 and July/August 2021, prompting the desire for a broader petition. Revenue's Argument: The judgment does not record any specific arguments made by the respondents (Union of India and GST authorities) regarding the issues raised by the petitioner.