2020 (5) TMI 193 - HC - GST

Seizure of accounts - Supply of seized certified copies of documents - HELD THAT - This petition is disposed off with a direction that the attachment would be limited to the amounts which were lying to the credit of the petitioner in CC A/c, at the time of freezing and any further credit which may come would not be under attachment.

Summary

Issues: Petition to set aside/quash order, Mandamus for supply of seized documents, direction for conclusion of adjudication process, restraining coercive measures, relief as deemed fit.

1. Petition to set aside/quash order:
The petitioner sought to set aside/quash an order dated 07.06.2019 through a writ of certiorari. The court directed the respondent to supply certified copies of seized documents and not to seek information not in the petitioner's possession. The court also directed the respondent to conclude the adjudication process promptly after issuing a show cause notice and affording the petitioner an opportunity to respond. Additionally, the court issued a writ restraining the respondents from taking coercive measures against the directors/staff under the CGST Act, pending the final disposal of the case.

2. Mandamus for supply of seized documents:
The court directed the respondent to supply certified copies of documents seized during a search at the Head Office and godown. The petitioner was further assured that the respondent should not seek information not in the petitioner's possession but collect it from the seized papers already in their possession.

3. Conclusion of adjudication process:
The court directed the respondent to conclude the adjudication process promptly after issuing a show cause notice, setting out proposals for assessment, providing an opportunity for the petitioner to respond, and passing a reasonable or speaking order. This direction aimed at ensuring a fair and timely resolution of the matter.

4. Restraining coercive measures:
Pending the final disposal of the case, the court issued a writ restraining the respondents from resorting to or taking any coercive measures against the directors/staff under the CGST Act. This was deemed necessary as an assessment process was ongoing, and the court emphasized the importance of fair treatment during such proceedings.

5. Relief as deemed fit:
The court granted relief as deemed fit and proper in the facts and circumstances of the case and in the interest of justice in favor of the petitioner. This broad relief provision allowed the court to address any additional issues or concerns that may arise during the course of the proceedings.

6. Disposal of the petition:
The court disposed of the petition by limiting the attachment to the amounts in the Cash Credit accounts (CC A/c) that were present at the time of freezing. Any further credit that may come would not be under attachment. With the main case disposed of, any pending applications were also considered disposed of by the court.