M\/s H.M. INDUSTRIAL PVT. LTD Versus THE COMMISSIONER, CGST AND CENTRAL EXCISE
GST
2019 (2) TMI 425 – GUJARAT HIGH COURT – [2019] 62 G S.T.R. 279 (Guj), 2019 (22) G. S. T. L. 13 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 7-2-2019
R\/SPECIAL CIVIL APPLICATION NO. 1160 of 2019
GST
MS. HARSHA DEVANI AND DR A. P. THAKER
\nFor The Petitioner (s) : ANANDODAYA S MISHRA (8038)
\nFor The Respondent (s) : MR NIRZAR S DESAI (2117)
\nORAL ORDER
\n(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
\n1. By the impugned orders of provisional attachment of the property under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”), the respondent has, inter alia, attached the bank accounts of the director<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been invoked against the petitioner herein, however, under no circumstances, the same could have been invoked against the directors of the petitioner-company. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h release the attachment of the following bank accounts. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s H.M. INDUSTRIAL PVT. LTD Versus THE COMMISSIONER, CGST AND CENTRAL EXCISEGST2019 (2) TMI 425 – GUJARAT HIGH COURT – [2019] 62 G S.T.R. 279 (Guj), 2019 (22) G. S. T. L. 13 (Guj.)GUJARAT HIGH COURT – HCDated:- 7-2-2019R\/SPECIAL CIVIL APPLICATION NO. 1160 of 2019 GSTMS. HARSHA DEVANI AND DR A. P. THAKER For The … Continue reading “M\/s H.M. INDUSTRIAL PVT. LTD Versus THE COMMISSIONER, CGST AND CENTRAL EXCISE”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16660","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16660"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16660\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company. In the opinion of this court, reliance placed upon section 89 of the Act is thoroughly misconceived inasmuch the same relates to recovery of any tax, interest or penalty due from a private company in respect of supply of goods or services. Moreover, even if such amount cannot be recovered from the private company, the directors<\/p>\n
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\nAccount No.
\nName of Bank
\nName and Type of Account
\n50100183156858
\nHDFC
\nJigar Kumar Pareshbhai Patel; Saving Account
\n07481000002985
\nHDFC
\nHardik kumar Paresh kumar Patel; Saving Account
\n02950100018863
\nBank of Baroda
\nJigar Paresh Kumar Patel; Saving Account.
\n02950200000513
\nBank of Baroda
\nHardik Paresh bhai Patel; Current Account
\n02950300028287
\nBank of Baroda
\nHardik Paresh bhai Patel; Term Deposit Account.
\n02950100009696
\nBank of Baroda
\nPareshkumar Hargovinddas Patel; Saving Account.
\n02950600021500
\nBank of Baroda
\nPareshkumar Hargovinddas Patel; Loan Account.
\n3. On request made by the learned advocate for the petitioner, stand over to 14.2.2019.
Case laws, Decisi<\/p>\n
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