M/S Sr Enterprise vs. Commissioner, Central Gst And Excise
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
M/S Sr Enterprise
Respondent
Commissioner, Central Gst And Excise
Court
Gujarat High Court
State
Gujrat
Date
Feb 10, 2021
Order No.
R/SPECIAL CIVIL APPLICATION NO. 9963 of 2020
TR Citation
2021 (2) TR 3886
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-

30(a) To issue writ of or in the nature of a mandamus or any other appropriate writ, order or direction holding the proceedings initiated by Respondent No.1 of provisional attachment of bank account as bad and without authority of law and therefore quashed;

(b) Be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authorities to immediately sanction the refund of IGST paid in regard to the goods exported i.e. ‘Zero Rated Supplies’ made vide shipping bills mentioned in Annexure-J (Colly).

(c) Be pleased to issue writ of mandamus or any other appropriate writ directing the respondent authority to kindly conclude the proceedings within a specified time and submit the report to respondent no.4

(d) Pending admission, hearing and till final disposal of this petition, be pleased to direct the respondents:

(i) from resorting to any coercive measure against the petitioner;

(ii) to defreeze the bank account and allow the petitioner to continue with his business;

(e) To award costs of and incidental to this application be paid by the respondents.

2. We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ-applicant and Mr. Nikunt Raval, the learned standing counsel appearing for the respondents.

3. The grievance of the writ-applicant is twofold. First, with respect to the attachment of his bank account in exercise of powers under Section-83 of the Central Goods and Services Tax Act, 2017 and secondly, with respect to withholding of the refund of IGST paid in regard to the goods exported i.e. ‘Zero Rated Supplies’ made vide shipping bills.

4. So far as the first grievance is concerned, we take notice of the fact that on 25/02/2021 the statutory time period for keeping the bank account attached would come to an end. In such circumstances, the bank account attached as on date would get defreezed by efflux of time. So far as the second issue is concerned, according to Mr. Raval, a preliminary inquiry as regard the dealings of the writ-applicant has revealed that he is one of the ‘risky exporters’. Mr. Raval submits that the inquiry is still in progress. At the end of the inquiry, the concerned department shall take an appropriate call as regards the claim of the writ-applicant with respect to the refund.

5. We dispose of this writ-application by observing that the inquiry may continue but the at the same time, it should not continue for an indefinite period of time. We expect the concerned department to complete the inquiry within a period of eight weeks from today and take an appropriate decision in accordance with law. We may observe one more thing that at the end of the inquiry that if something incriminating surfaces against the writ-applicant and the concerned department decides to withhold the refund amount for all times to come then in such circumstances, an opportunity of hearing shall be given to the writ-applicant and thereafter, a final decision shall be taken.

6. With the above, this writ-application stands disposed of.

  • Home
  • /
  • caselaw
  • /
  • m s sr enterprise vs commissioner central GST and excise gujarat high court

BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.

phone Sales & Support:

+91 82 82 82 82 82
+91 11 - 4096 4096