M/S R.R. INDIA PVT. LTD. & Anr. vs. Principal Additional Director General, Directorate General Of GST Intelligence & Ors.

W.P.(C)/13123/2019HC DelhiGSTCNR DLHC01048381201916 December 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages

For Petitioner: Mr. Rupesh Kumar and Mr. Pravesh Bahuguna, AdvocatesFor Respondent: Mr. Satish Aggarwala and Mr.Akshay Saxena, Advocates for GST. Mr. Rajesh Kumar Malhotra and Mr.Samarendra Kumar, Advocates for respondent No. 4. Mr. Punit K. Bhalla and Mr. Nilesh, Advocates for respondent No. 6. Ms. Jagriti Ahuja and Mr. Aditya Bakshi, Advocates for respondent No.7

AI SummaryWithdrawn

Held

The Court, after hearing arguments, was not inclined to entertain the writ petition. Consequently, the petitioner sought and was granted leave to withdraw the petition. The Court directed the respondents to supply copies of all provisional attachment orders concerning the petitioner's six bank accounts within three days. The Court noted that it would be open for the petitioner to avail of statutory remedies available under Section 83 of the Act in respect of the provisional attachment orders. No specific finding was made on whether the orders were initially supplied, as the petition was withdrawn before a decision on the merits.

Facts

The petitioners, M/S R.R. INDIA PVT. LTD. & ANR., filed a writ petition before the Delhi High Court challenging certain actions by the Directorate General of GST Intelligence and other respondents. The petition concerned provisional attachment orders issued against six bank accounts of the petitioner. The petitioners claimed that these orders were not supplied to them. One such order dated 02.12.2019, issued to Union Bank of India with a copy marked to the petitioner, was placed on record. The petitioners sought leave to withdraw the writ petition with liberty to pursue statutory remedies.

Key Issues

1. Whether the Court should entertain the present writ petition, considering the availability of statutory remedies? (Mixed question of law and fact, turning on the principles of writ jurisdiction and alternative remedies). 2. Whether the provisional attachment orders were duly supplied to the petitioner? (Question of fact, relevant to the procedural fairness of the action). Petitioner's Arguments: The petitioner sought to withdraw the writ petition and requested directions for the supply of provisional attachment orders, asserting they had not received them. They relied on the fact that one order was placed on record, implying the need for others. Respondents' Arguments: The respondents, represented by various advocates for GST and other authorities, did not explicitly argue on the merits of the petition as the petitioner sought withdrawal. However, their presence indicated their opposition to the writ petition being entertained on its merits.

Sections Cited

Section 83

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Cause title — parties, addresses and appearances

$~73. * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13123/2019 and C.M. No. 53485/2019 M/S R.R. INDIA PVT. LTD. & ANR. ..... Petitioners Through: Mr. Rupesh Kumar and Mr. Pravesh Bahuguna, Advocates. versus PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & ORS. ..... Respondents Through: Mr. Satish Aggarwala and Mr.Akshay Saxena, Advocates for GST. Mr. Rajesh Kumar Malhotra and Mr.Samarendra Kumar, Advocates for respondent No. 4. Mr. Punit K. Bhalla and Mr. Nilesh, Advocates for respondent No. 6. Ms. Jagriti Ahuja and Mr. Aditya Bakshi, Advocates for respondent No.7. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 16.12.2019

After some arguments, since this Court is not inclined to entertain the present writ petition after hearing learned counsel for the petitioner, learned counsel for the petitioner seeks leave to withdraw the present writ petition

with liberty to prefer such other statutory remedy as may be available in law. He, however, submits that the provisional attachment orders, which he claims have not been

The judgment continues below.

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