2021 (11) TMI 688 - HC - GST

Seeking for impleadment of immediate family members of the petitioner - seized cash amount belongs to the applicants, who now seek to be impleaded - HELD THAT - Issue notice. Ms.Nidhi Banga and Mr.Harpreet Singh, Advocates accept notice on behalf of the respondent no.1 and respondent nos.2 to 6 respectively. They pray for and are permitted to file their counter affidavits/replies to the application within three weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.

Summary

Issues:
1. Amendment of writ petition and impleadment of immediate family members for seized cash amount ownership.
2. Direction to deposit money in interest-bearing fixed deposit during the pendency of the writ petition.
3. Disposal of application due to previous order and maintenance of bank guarantee till writ petition disposal.
4. Filing of counter affidavits/replies by respondents.

Issue 1: Amendment of Writ Petition and Impleadment of Immediate Family Members
The petitioner filed an application for amending the writ petition and impleading immediate family members claiming ownership of the seized cash amount. The respondents accepted notice and stated that the amendment application should be allowed without prejudice. The Court, considering the stage of the petition, allowed the amendment application and took the amended petition on record, disposing of the application.

Issue 2: Direction to Deposit Money in Interest-Bearing Fixed Deposit
Another application sought a direction for the respondents to deposit the money in an interest-bearing fixed deposit during the pendency of the writ petition. The respondents agreed to deposit the amount in a fixed deposit receipt in the name of the President of India, ensuring it remains in an interest-bearing fixed deposit until the disposal of the writ petition. The Court accepted the undertaking of the respondents, holding them bound by the same and disposed of the application accordingly.

Issue 3: Disposal of Application and Maintenance of Bank Guarantee
A subsequent application was deemed infructuous by the petitioner's counsel due to a previous order. The Court disposed of this application in accordance with the previous order and directed that the bank guarantee furnished by the petitioner shall be kept alive until the disposal of the writ petition.

Issue 4: Filing of Counter Affidavits/Replies by Respondents
Respondents were granted permission to file their counter affidavits/replies to the application within three weeks. They were also allowed to file a rejoinder affidavit, if necessary, before the next date of hearing scheduled for 10th March 2022.

This judgment by the Delhi High Court, delivered by Hon'ble Mr. Justice Manmohan and Hon'ble Mr. Justice Navin Chawla, addresses various applications related to amending the writ petition, depositing seized cash in a fixed deposit, maintaining a bank guarantee, and filing of counter affidavits/replies by the respondents. The Court allowed the amendment application, directed the deposit of money in an interest-bearing fixed deposit, disposed of applications based on previous orders, and granted time for filing necessary affidavits/replies, ensuring procedural fairness and compliance with legal requirements.