2019 (8) TMI 859 - HC - GST

Attachment of bank accounts - Criminal prosecution proceedings - Principles of natural justice - proceedings against the writ petitioner under CGST Act - stand of petitioner is that the representation has not evoked any response or reply and that there is inaction on the part of the first respondent - HELD THAT - This writ petition is disposed of with a direction to the first respondent to dispose of writ petitioner's representation dated 18.06.2019 (received by the first respondent on 27.06.2019) on its own merits and in accordance with law as expeditiously as possible.

Summary

Issues:
1. Representation dated 18.06.2019 not responded to by the first respondent.
2. Provisional attachment of Savings Bank account under the Central Goods and Services Act, 2017.

Analysis:
1. The writ petition was filed seeking a direction to the first respondent to dispose of a representation dated 18.06.2019. The petitioner abridged the prayer to focus solely on this issue. The representation requested the raising of the attachment on the Savings Bank account. The Court noted that there was no response or reply from the first respondent regarding this representation. The main issue was the inaction of the first respondent in addressing the petitioner's request.

2. The facts of the case involved proceedings against the petitioner under the Central Goods and Services Act, 2017, which included criminal prosecution. Additionally, the Savings Bank account of the petitioner had been provisionally attached. The petitioner's representation to the first respondent sought the release of this attachment. The Court emphasized the need for expeditious disposal of the representation by the first respondent within six weeks from the date of the order. The communication of the decision on the representation to the petitioner was also mandated within seven working days from the date of the order.

In conclusion, the High Court of Madras directed the first respondent to dispose of the petitioner's representation dated 18.06.2019 promptly and in accordance with the law. The court emphasized the need for a timely response and communication of the decision to the petitioner. The writ petition was disposed of with the specified directions and without any costs.