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TMI Blog2022 (6) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... his Hon'ble Court. (B) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction directing to quash and set aside communication / an order dated 27/07/2021 at Annexure-F passed by the respondent no.2 and declare that petitioner no.1 is entitled to receive its debts from the debtors (buyers) of the petitioner No.1 along with other consequential and incidental reliefs on such terms and conditions as may be deemed fit and proper to this Hon'ble Court. (C) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction to quash and set an order passed by the respondent no.2 blocking Input Tax Credit of Rs. 3,10,07,409/- of the petitioner no.1 company by communication dated 09/07/2021 at Annexure-G on such terms and conditions as may be deemed fit and proper to this Hon'ble Court. (D) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction to quash and set an order of Prohibition passed in FORM GST INS-03 dated 10/07/2021 by the respondent no.2 prohibiting the petitioners from removing, part with or otherwise deal with the goods except w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any which have been lying with the company can be permitted to be utilized for fulfilling the contractual obligations of the two countries namely Sri Lanka and United Kingdom. (iii) Two of the contracts which are to be carried out of public sector are also to be permitted to be fulfilled out of the finished goods lying with the company which is of 53,128.24 kgs. (iv) Once the company supplies the finished goods to the public sector entities as also to the foreign companies, the amount received shall be deposited in the current account in Bank of Baroda of the company so that the track of same can be recorded by the Revenue Authority. (v) So far as the operating of the current account in Bank of Baroda, the credit of the ITC worth Rs. 3 Crores and unlocking of the same, no order is presently needed to be passed. The same is urged before the respondent already and the same shall be considered by the concerned authority at the time of adjudication. (vi) The company shall provide the details of every transaction physically as well as through e-mode to the Revenue Authority without fail. As ensured before this Court, all the transactions of the supply shall be monitored by the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt and to appear before the investigation officer without any delay to co-operate for the investigation. C. YOUR LORDSHIPS be pleased to remove the time limit for completion of the investigation." 7. Affidavit-in-reply is filed by the opponent Mr.Nileshbhai Natubhai Patel who strongly objected to the averments set out in the application. 7.1. It is also pointed out to this Court that he had approached the Hon'ble Apex Court by preferring SLP (Criminal) No.9541 of 2022 for anticipatory bail and hence, his non appearance is not willful or deliberate. He had also volunteered to cooperate provided he was not arrested till his anticipatory bail was decided. 7.2. It is further his grievance that Investigating Officer filed four criminal complaints before the learned Additional Chief Metropolitan Magistrate for the alleged offence punishable under Section 132 of GGST Act, 2017 and GGST Act, 2017. 7.3. It is therefore, urged that on none of these counts, the present application should be entertained. 8. Additional affidavit has been filed by the respondents nos.1 and 2 wherein it has been revealed that SLP (Criminal) Nos.9541 of 2022 and 9542 of 2022 for anticipatory bail has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the State is not the time which is outside the statutory limit. Attention of this Court is further drawn to the fact that the reason why the Court had restricted the time period was because there are certain civil rights which were being jeopardized which will have been taken care of in the order passed in Coordinate Bench in Special Civil Application No.2776 on 04/05/2022. 13. This has been strongly resisted on part of the respondent firstly on the ground that period of eight weeks was needed to be scrupulously construed and the officers could not have travelled beyond that period. The allegations made of the respondent not having cooperated are also an eye wash. Moreover, interpretation of Section 74(10) is also been seriously questioned. 13.1. According to respondents/opponents, they are not concerned with the charge sheet filed before the Chief Metropolitan Magistrate in criminal matter against the Director as these are the writ proceedings which are affecting the company and all those who are connected with the same Director's default would not take toll of the company. It is urged therefore that a period of 12 weeks which has been sought for by the State must not be acced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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