PERFECT BORING PRIVATE LIMITED Versus UNION OF INDIA
GST
2019 (2) TMI 741 – GUJARAT HIGH COURT – 2019 (22) G. S. T. L. 6 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 8-2-2019
R/SPECIAL CIVIL APPLICATION NO. 1321 of 2019
GST
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
For The Petitioner (s) : MR ZUBIN F BHARDA (159)
For The Respondent (s) : MR ANKIT SHAH (6371)
ORAL JUDGMENT
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Rule. Mr. Ankit Shah, learned senior standing counsel waives service of notice of rule on behalf of the respondents.
2. Having regard to the controversy involved in the present petition, which lies in a very narrow compass, with the consent of the learned advocates for the respective parties, the same was taken up for hearing.
3. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order of provisional attachment dated 15.5.2018 passed by the respondent No.2 in exercise of powers under section 83 of th
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s. 90,30,711, the petitioner has deposited Rs. 90,62,495/-. It was further submitted that for the month of October, the petitioner has paid Rs. 18,24,000/- towards GST dues. It was further submitted that out of the outstanding excise dues of Rs. 1,05,27,185/-, the petitioner has cleared Rs. 49,51,000/- from April 2018 till date and has been continuously paying the outstanding central excise dues. It was submitted that in spite of various hardships suffered by the petitioner, the petitioner has been regularly paying the central excise dues. The petitioner has, therefore, requested the respondents to permit the petitioner to pay the central excise dues in installments; however, there is no response thereto. It was submitted that as the respondents have attached the bank accounts maintained by the petitioner, the petitioner is not able to deposit the employees' provident fund as required to be deposited with the office of Employees Provident Fund Organisation in respect of which a sho
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of the Government revenue and that the second respondent is duly empowered under section 83 of the CGST Act to pass such order. It was submitted that insofar as granting of installments under Circular No.996/3/2015-CX dated 28.2.2015 is concerned, since the petitioner is a habitual defaulter, it is not entitled to the benefit of the said circular. It was further pointed out that the petitioner is permitted to operate the bank accounts insofar as payment towards GST, excise, service tax liability is concerned. It was further submitted that the petitioner had vide letter dated 29.5.2018 committed to pay Rs. 25,00,000/- every month towards the central excise liability; however despite giving assurance, the petitioner had failed to do so and, therefore, the attachment over the bank accounts of the petitioner could not be lifted. It was, accordingly, urged that the respondent having exercised powers under section 83 of the CGST Act in accordance with law, there is no warrant for interventi
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ght of the facts and circumstances noted hereinabove and the rival contentions advanced by the learned advocates for the respective parties, the court is of the view that the interest of justice would be served if the petitioner is permitted to pay the amount of Rs. 55,00,000/- outstanding towards excise dues by way of equal monthly installments within a period of eight months, subject to the petitioner furnishing a bank guarantee for an equal amount towards security of such amount within a period of one month from today.
8. In the light of the above, the petition partly succeeds and is, accordingly, allowed to the following extent:
The respondents are directed to forthwith release the attachment over the following bank accounts of the petitioner:-
Sr.
No.
Bank
Branch
Account No.
Type
1
Bank of India
Main Branch, Bhadra, Ahmedabad
200030100170219
Cash Credit
2.
Bank of India
Main Branch, Bhadra, Ahmedabad
200020110000901
Current
3.
Bank of Baroda
Vatva I.E.
15
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