M/S S P Metals Vs Senior Intelligence Officer — GST and Indirect Tax | Karnataka HC (2025)

M/S S P Metals Vs Senior Intelligence Officer — GST and Indirect Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

No substantive relief; petition disposed of as nothing further survived - respondents directed to take note that the provisional bank attachment has lapsed and to proceed in accordance with law.

Issue for consideration

Whether the sealing order dated 17.12.2020 passed by the first respondent under Section 67(4) of the GST Act was liable to be set aside and the premises unsealed with possession restored to the petitioner. +1 more

Court's answer

Prayer (a) challenging the sealing order dated 17.12.2020 did not survive, the respondent having de-sealed/unsealed the premises pursuant to the interim order passed by this Court (submission recorded and acted upon in the disposal).

Ratio / Principle

The provisional bank attachment orders impugned in the remaining prayers had lapsed on account of time; accordingly nothing further survived in the petition, which stood disposed of (submission recorded and acted upon in the disposal).

Key takeaways

The respondents were directed to take note that the provisional bank attachment has lapsed and to proceed further in the matter in accordance with law.ratio¶50

Detailed headnote1 paragraphs

Writ Petition (T-RES) No. 6003 of 2021, High Court of Karnataka (S.R. Krishna Kumar, J.), decided 02-12-2025 (NC: 2025:KHC:50554) - M/s S P Metals challenged (i) a sealing order dated 17-12-2020 passed by the first respondent (Senior Intelligence Officer, DGGI, Mangaluru) under Section 67(4) of the GST Act, and (ii) three provisional attachment orders dated 15-12-2020 passed by the second respondent (Principal Additional Director General, DGCI) under Section 83 of the CGST Act attaching its bank accounts with National Co Operative Bank, Karur Vysya Bank and City Union Bank. The Court recorded that the premises had been de-sealed/unsealed pursuant to an interim order, mooting prayer (a), and that the provisional bank attachments had lapsed on account of time; finding that nothing further survived, it disposed of the petition, directing the respondents to take note of the lapse of the provisional attachment and to proceed further in accordance with law.

NC: 2025:KHC:50554 WP No. 6003 of 2021

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2^ND DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6003 OF 2021 (T-RES)

BETWEEN:

M/S. S P METALS HAVING ITS OFFICE AT NO.7, 8 SRIGANDHADHAKAVAL VILLAGE, YESHWANTHPURA HOBLI, BENGALURU - 560 091 REP. BY PROPRIETOR SRI. S. SARAVANAN

&PETITIONER

(BY SMT. VEENA J. KALMATH, ADVOCATE FOR SRI. GOVINDRAYA KAMATH K, ADVOCATE)

AND:

Digitally signed by SHARADAVANI B Location: High Court of Karnataka

SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERA OF GST INTELLIGENCE MANGALURU REGIONAL UNIT MANGALURU(CAMP AT BENGALURU) BHARAT NIVAS, GANDHINAGAR, MANNAGUDDA, MANGALORE - 575 003.

PRINCIPAL ADDITIONAL DIRECTOR GENERAL DGCI, BELGAVI ZONAL UNIT, SRI LAKSHMI COMPLEX, NO.4855/83, SADASHIV NAGAR, 1ST CROSS, APMC ROAD, BELAGAVI - 590 019.

NATIONAL CO OPERATIVE BANK HAVING ITS OFFICE AT AGRAHARA DASARAHALLI BRANCH,

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NO.82/2, I A MAIN ROAD, M.C.LAYOUT, BENGALURU - 560 040 REPRESENTED BY MANAGER.

KARURU VYSYA BANK

HAVING ITS OFFICE AT RAJAJINAGAR BRANCH, 20TH MAIN ROAD, 5TH BLOCK, RAJAJINAGAR, BENGALURU - 560 010. REPRESENTED BY MANAGER.

CITY UNION BANK

HAVING ITS OFFICE AT PEENYA BRANCH NO.252, SUREKHA COMPLEX, 100 FEET ROAD, PEENYA BENGALURU-560058, REPRESENTED BY MANAGER.

&RESPONDENTS

(BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1 AND R2; NOTICE TO R3 TO R5 IS DEFERRED FOR PRESENT)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SEALING ORDER DTD. 17.12.2020 PASSED BY THE R-1 UNDER SECTION 67(4) OF THE GST ACT AGAINST THE PETITIONER AS PER ANNX-A BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDER OR WRIT IN THE NATURE OF A WRIT OF CERTIORARI AND DIRECT THE R-1 TO UN-SEAL THE PERMISES AND HANDOVER THE PHYSICAL POSSESSION OF THE SCHEDULE PREMISE TO THE PETITIONER FOTHWITH BY ISSUANCE OF THE WRIT OF MANDAMUS OR ANY ORDER OR WRIT IN THE NATURE OF A WRIT OF MANDAMUS AND ETC.,

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

In this petition, petitioner seeks the following reliefs:

"WHEREFORE, the Petitioners humbly prays that this Hon'ble Court may be pleased to grant the following relief/(s), in the interest of equity and justice:

a. Set aside the sealing order dated 17.12.2020 passed by the 1st Respondent under section 67(4) of the GST Act against the petitioner as per Annexure-A by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari; and direct the 1st Respondent to un-seal the premises and handover the physical possession of the schedule premise to the Petitioner forthwith, by issuance of the Writ of Mandamus or any order or writ in the nature of a Writ of Mandamus

b. Set aside the impugned provisional attachment of bank account bearing No. 007403100007446 of the Petitioner maintained with the 3rd Respondent vide order bearing File F No.: impugned order; bearing DGGI DGGI/INT/INTL/832/2020-CR-B-Inv-DDDGGI-RU Mangalore/1317/2020 dated 15.12.2020 passed by the 2nd Respondent under Section 83 of CGST Act as per Annexure - A1 by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and;

c. Set aside the impugned provisional attachment of bank account bearing No. 130811500000476 and . 13081150000047512 of the Petitioner maintained with the 4th Respondent vide order bearing No. impugned order; bearing DGGI File F No.: DGGI/INT/INTL/832/2020-CR-B-Inv-DD-DGGI-RU Mangalore/1315/2020 dated 15.12.2020 passed by the 2nd Respondent under Section 83 of CGST Act as per Annexure-A2 by issuing a Writ of Certiorari or

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any other order or writ in the nature of a Writ of Certiorari and;

d. Set aside the impugned provisional attachment of bank account bearing No. of the Petitioner maintained with the 5th Respondent vide order impugned order; bearing DGGI File F No.: DGGI/INT/INTL/832/2020-CR-B-Inv-DD-DGGI-RU Mangalore/1316/2020 dated 15.12.2020 passed by the 2nd Respondent under Section 83 of CGST Act as per A3 by issuing a Writ of Certiorari or any Annexure other order or writ in the nature of a Writ of Certiorari and

And/or

e. To grant any other relief/(s) this Hon'ble Court deems fit and proper in the facts and circumstances of the case."

Learned counsel for the petitioner submits that

insofar as Prayer-(a) sought for by the petitioner for a direction to set aside the Sealing Order dated 17.12.2020 passed by the first respondent is concerned, the respondent having de-sealed/unsealed the premises pursuant to the interim order passed by this Court, the said prayer does not survive any longer.

It is also submitted that insofar a remaining

prayers are concerned, the provisional Bank attachment

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orders have lapsed on account of time. Accordingly, nothing further survives in the present petition for consideration and accordingly stands disposed of.

The respondents are directed to take note of the fact that the provisional Bank attachment has lapsed and proceed further in the matter, in accordance with law.

Sd/(S.R.KRISHNA KUMAR) JUDGE

BSV List No.: 2 Sl No.: 20