M/S Neelkanth Entrepreneurs Pvt. Ltd. Thru. Authorized Signatory v. Union of India Thru. Secy. Ministry Finance Deptt. Revenue New Delhi and 4 Others

Allahabad HC16 Dec 2024WTAX/347/2024

Case brief

AI extract

What is this about?

This is a notice order in Writ Tax No. 347 of 2024 concerning a GST attachment order passed by the Additional Director General. The court ordered an exchange of pleadings and directed that the applicant's power of attachment and the Supreme Court's recent pronouncement on the matter be considered after pleadings are exchanged. Interim relief consideration and listing dates were fixed.

What the court decided

AI extract

M/S Neelkanth Entrepreneurs Pvt. Ltd. Thru… — GST and Indirect Tax | Allahabad HC (2024)

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Court No. - 2

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Case :- WRIT TAX No. - 347 of 2024 Petitioner :- M/S Neelkanth Entrepreneurs Pvt. Ltd. Thru. Authorized Signatory Respondent :- Union Of India Thru. Secy. Ministry Finance Deptt. Revenue New Delhi And 4 Others Counsel for Petitioner :- Alok Mishra,Devanand Pandey Counsel for Respondent :- A.S.G.I.,Kuldeep Srivastava,Vinay Shankar

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Hon'ble Rajan Roy,J. Hon'ble Brij Raj Singh,J.

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Memo of appearance filed by Shri Paavan Awasthi, on behalf of opposite party no. 1 is taken on record.

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Heard Shri Pranjal Shukla, learned counsel for petitioner and Shri Paavan Awasthi, learned counsel for opposite party no.1.

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As regards, the contention of the petitioner's counsel that under Section 83, order of attachment is to be passed by the Commissioner whereas in this case, the order dated 28.11.2024 has been passed by the Additional Director General who is not a Commissioner, the Counsel for the Central GST and the Counsel for Union of India has invited our attention towards Section 2 (24) read with Section 83 and sections 3 and 5 of the Act, 2017 to contend that there is a notification dated 01.07.2017, by which the A.D.G. has the powers to exercise the powers of the Principal Commissioner and the term 'Commissioner' as defined in Section 2 (24) includes the 'Principal Commissioner', therefore, the Principal A.D.G. had the authority under Section 83.

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Let pleadings be exchanged between the parties.

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Whether the power under Section 83 has been exercised appropriately in keeping with the law on the subject such as the pronouncement of the Hon'ble Supreme Court dated 20.04.2021, rendered in Civil Appeal No.1155 of 2021 M/s. Radha Krishan Industries vs. The State of Himachal Pradesh AIR 2021 SC 2114 or not would be considered after exchange

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of pleadings.

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List this case on 06.01.2025 as fresh.

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Interim relief application would be considered on the next date.

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Petitioner's counsel says that he will bring on record the Board's Resolution authorising the authorised signatory to file this petition on behalf of the petitioners' counsel.

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Order Date :- 16.12.2024 Pks

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[Brij Raj Singh,J.] [Rajan Roy, J.]

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Digitally signed by :- POOJA SETH High Court of Judicature at Allahabad, Lucknow Bench

M/S Neelkanth Entrepreneurs Pvt. Ltd. Thru. Authorized Signatory v. Union of India Thru. Secy. Ministry Finance Deptt. Revenue New Delhi and 4 Others

Case brief

What is this about?

What the court decided

M/S Neelkanth Entrepreneurs Pvt. Ltd. Thru. Authorized Signatory v. Union of India Thru. Secy. Ministry Finance Deptt. Revenue New Delhi and 4 Others

Case brief

What is this about?

What the court decided

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