Disposed

Roop Charan Agarwal and 2 others v. Principal Additional Director General and 4 others

Telangana HC17 Aug 2023WP/20667/2021

Case brief

AI extract

What is this about?

Held respondent authorities to ensure inquiry concluded earliest, petitioner not to be arrested. Writ petition challenged under Section 83 CGST Act dismissed on terms of allowed interim protection and assurance of cooperation, without any order as to costs. Petitioners explicitly given reservation to approach legal recourse after final outcome of the departmental inquiry.

What did the court decide?

Direction to respondents to ensure the inquiry proceeds to conclusion without insisting on arrest. Writ petition disposed of without costs, with reservation of rights to approach appropriate legal rec

Roop Charan Agarwal and 2 others Vs Principal… — Banking and Recovery | Telangana HC (2023)

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Speciat Original Jurisdiction)

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THURSDAY, THE SEVENTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTYTHREE

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PRESENT

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THE HONOURABLE SRI JUSTICE P. SAM KOSHY

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THE HoNoURABLE SRI .IusTIST?nxIuI NARAYANA ALISHETTY

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WRIT PETITION NO: 20667 oF 2021

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Between:

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, EgoO-^{Charan Aganrual,S/o.Late D.} Bhawarilal Aqarwal, aged about 65 vears No B-2-310tA/B/r3, Road wo.ro, sin;iia r_rirrs,Evaeraoj"o^{- "-"-'vv,vu'J}

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2 Yrll_L.V^r.ljg.t Agarwat, S/o. Ro:op Charan Agarwal, aged about 36 years, R/o. 8.2-31 O / At B t 1 3, Road No..l 0, Abn;a ra r_titts,^-tiydJiaoad

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3 lvlis Shree Duri chand chemicars private Limited (a private Limited companv), rep.. by its Director, Roop charan Asirwat, sli rrlu ii'Enu,rriirr Agarwal., aqed about 65.years,1_i_2Zl to Zz-[, +r' fioor. Siya. 'ri,?il] Paradise Circle, S.D. Road.'secunderabart'-^--'

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..PETITIONERS

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AND

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Principal Additionar Director Generar, Directorate Generar of GST rntelioence. BangatoreZonat Unit, o/o. principat ntoitrnrToiriiiir?c*i".-rJ,'r'ii,'3:F:'"-, Enclave, KH Road, Bengaluru.

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2 The Directorate General of goods and Services Tax lntelligence, Government of lndia, Bangalore, State of Karnataka.

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J senior lntelligence officer, Directorate General of Goods and services Tax lntelligence, Government of Inota, aengiirre 2b;rr ir"nit, e"ngitrir. -"^.."

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4 M/s. DB9.Bank lndia Limited, rep. by its Branch Manager, 6-3_.1 109/1/p/G1, Ground Floor, Jewet pawani fg*gr:., nalenavan noii, Sd,rirrigrji,^'- " Hyderabad (Development Bank of SihgJbare).^---"'

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5 M/s. State Bank of lndia, rep. by its Branch fVanager, Celina plaza, Penderghast Road (paradize circlei. Secunu6;;"bYr;l^"'

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...RESPONDENTS

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Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High^'cou.t ,ay oe pleased to issue a writ of [Mandamus or any other appropriate^-writ dectaring'tnat the action of the^'1st respondent in directing provisionar attachment of the"bank accounts of the 3rd petitioner in exercise of the power under Section g3 of the

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CGSTACt,2OlTvideDGGl/lNT/36/202-1-GRB-02-0/o.PRA]G-DGGI-zUBENGALURU^{dated 02.08.202'1 is arbitrary, illegal. and vitiatedby total non-} aJpflcatron of^{mind and contrary to the law laid down by the Apex Court in 202'1} SCCoNLlNESC334arparaTganciconsequentlySetaSidethesaidprovisional attachmentanddirecttherespondentsnottointerfereWiththeo6lerationofthe Ornt ,."orntt^{by the petitioners without followingthe procedureof law'}

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IA NO: 1 OF²⁰²¹

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PetitionunderSectionl5-lCPCprayingthatinthecircuml;tancesstated in the affidavit^{filedin support of the peiition,the High Court may be pleasedto} ;;;;";"r. permitting the^{petitioners(partic-ularly} ^3rd petitioner) to operateⁱⁿ Ioirrt *uy^{ihe bank-accounts vide A/c No.856200062268of the z.th respondent} nr"rloesl^{and A/c.No.31792917047 and 38330160525 of the 5th respondent} bank^{(SBl), pending disposalof the writpetition'}

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IA NO: 2 OF²⁰²¹

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PetitionunderSectionl5'lCPCprayingthatinthecircumrstancesstated in the affidavit^{filed in support of the peiition,the High Court may be pleasedto} .rspunO the^{operationand effect oi the provisional attachmerrtorder dated} &-.5g ZOZI^{passed by the 1't respondentagarnst^the3rd petiticner(its bank} u""ir"t,^{in respondents4 and 5 banks),videDGGt/lNT/36/2021-GRB-02-0/o.} FnnoC-oCor-ZU-BENGALURU,^{dated 02.o8.2021,pending disp,salof the writ} petition-

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Counsel for^{the Petitioner:M/s' D'B' CHAITANYA}

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Counsel^{for the Respondent No'1 to 3: SRI B' NARASIMHA SARNIA}

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Counsel for^{the Respondent No'4 & 5: - - - -}

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The Court^{made the following:ORDER}

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THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY

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Writ Petition No.2O667 of 2O2l

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ORDER: fiter^{I Lttltit.Sri.,rrrstrccP.SAJll KOSIIY/}

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Thc instant Writ Petition has been frled^{seeking for a Writof} Mandamus or appropriate Writ declaring^{the action of the respondents in} directing provisional attachment of the^{bank accounts 6f J..l petitioner in} exercise ol the povver under Section 83 of the^{CGST Act, 2Ol7 uide} DCGI/lNT/36 12021-Gr B O2-Olo Pr ADG-DGGI-ZU^{BENGALURU, dated} O2.Oa.2O21 , as arbitrary and illegal ald to^{passsuch other order or} orclers.

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It is brought to the notice of this^{Court that in the instant case the} petitioners. have an interim protection granted by this^{Court on} Ol.Oq .2021 , suspending the operation and effect^{of the attachmentorder,} dated 02.08.2021 and permitting the^{petitionersto operate the bank} accounts in normal way, and the^{said interim order stood continued from} time to time and is still in operation.

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Today, when the matter is^taken up for^{hearing,the learned} counsel appearing on either side^{made a statementthat the petitioners} have entered appearance before thlrBspondents^{and haverecordedtheir}

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2 ' PSR,J A. LNA,J w.P.No.20667 o! 2o2l

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statement and the inquiry is also under progress^{alcl i:;likely to be} conciuded at the earliest

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Given the said staterrrent b1' the learned^{counsel appearingon} either side and taking nole of the^fact that the^{petitionersare under the} interim protection of this Court^vide order,^{dated Ol.O9.2)21 and have} been operating bank accounts in^{normalway, and also the: fact that the} petitioners have rendered full cooperatron for^{the said inquiry till date,} the petitioners further undertake to cooperate^{as an d} .^{when the} department calls upon them for any further^{clarifrcationin connection} with the inquiry undertaken. Hence,^{^'e} are of the^{consirlered opinion} that no fruitful purpose u'ould be^{servedin keepingthii Writ Petition} pending at this^juncture.

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Accordingly, this Wirt^{Petitronstandsdisposed of directingthe} respondent authorities to ensure^{that the inquiry take rup and in} progress is taken to its conclusion, in^{accordance with law,at the earliest} without insisting upon^{lhe arrest} o[^{rhe petitionerstill the frnal order is} passed. Subject to the outcome^{of the hnal orders, the petitiohers would} have appropriate right^{reserved for takingappropriatelegal recourse} available to them, if at^{all required.}

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PSK,J an LNA.J W,P,No-20667 ol 2o21

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With the above observation^and direction,^{this Writ Petitionstarrds}

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disposed of. There^{shall be no order as to costs}

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Miscellaneous zlpplications^{pending,if any, shall standclosed.}

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SD/. N. CHANDRA SEKHAR RAO ASSTSTANT REG|STRAR //TRUE COPY/I a./ SECTION^gFFICER

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To,

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1 Principal Additional Director General, Directorate General of GST lntelligence, Bangalore Zonal Unit, O/o. Principal Additional Director General,^'1 12, S.P. Enclave, KH Road, Bengaluru.

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2 The Directorate General of Goods and Services Tax lntelligence, Government of lndia, Bangalore, State of Karnataka.

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3 Senior lntelligence Officer, Directorate Genera. of Goods and Services Tax lntelligence, Government of lndia, Bengalure Zonal Unit, Bengaluru.

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4 The Branch lt4anager, lV/s. DBS Bank lndia Limited, 6-3-11ogl1lPlG1 , Ground Floor, Jewel Pawani Towers, Raj Bhavan Road, Somajiguda, Hyderabad (Development Bank of Singapore).

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5 The Branch lManager, lVi/s. State Bank of lndia, Celina Plaza, Penderghast Road (Paradize Circle). Secunderabad.

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frOne CC to N//s. D.B. CHAITANYA, Advocate [OPUC] 7. One CC to SRI B. NARASIMHA SARIMA, Advocate [OPUC] 8. Two CD Copies

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HIGH COURT

DATED:1710812023

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ORDER

WP.No.20667 of 2021

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DISPOSING OF THE WRIT PETITION WITHOUT COSTS

Roop Charan Agarwal and 2 others v. Principal Additional Director General and 4 others

Case brief

What is this about?

What did the court decide?

Roop Charan Agarwal and 2 others v. Principal Additional Director General and 4 others

Case brief

What is this about?

What did the court decide?

What the court decided

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