9911796707
TMI Blog2023 (4) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... so annexed the statement of account which indicates that over a period of 9 years, ₹12.62 crores had been withdrawn from the account of petitioner no. 1 in favour of M/s Hindustan Paper Machinery Industry or Mr. Rajiv Chawla. The statement also indicates that the petitioner no. 1 had received ₹6,05,50,000/- during the aforesaid period. It is not necessary for this Court to examine the nature of the payment made by Shri Rajiv Chawla to the petitioners. Clearly, the same cannot be a subject matter of adjudication in these proceedings. However, it is clear that the petitioners are not taxable persons. The power under Section 83 of the Act, to provisionally attach assets or bank accounts is limited to attaching the bank accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IFSC Code Name of the beneficiary 1. 50100394909519 HDFC0001563 Sakshi Bahl 2. 50100395145331 HDFC0001563 Ansh Bahl 2. In addition, the respondent had also directed the Bank Branch Manager, HDFC Bank, not to permit any withdrawal from the bank accounts of the petitioners which were operated under the same PAN numbers, without the permission of the Department. 3. It is the petitioners case that they are neither taxable persons nor persons covered under Section 122(1A) of the Central Goods and Services Tax Act, 2017 (hereinafter the Act ); therefore, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes that Shri Rajiv Chawla was in judicial custody at the material time and his custodial statement was recorded on 06.02.2023. In his statement, he had stated that his firm maintains a bank account with South Indian Bank and he and his wife, Shipra Chawla, were partners in the said firm - M/s Hindustan Paper Machinery Industry. 9. Although the relevant file has not been produced, Mr. Harpreet Singh states that the file noting records that Shri Rajiv Chawla had issued a cheque of ₹8.5 crores for voluntary payment of Goods and Service Tax (GST) Challan, however, the funds in the bank account were not sufficient to honour the said cheque. Mr Chawla examined the messages received from the bank and had found that a sum of ₹4.5 cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified in Section 122(1A) of the Act. 14. It is also the petitioners case that the funds received by them were return of advances and loans that were extended by the petitioners. 15. The petitioners have also annexed the statement of account which indicates that over a period of 9 years, ₹12.62 crores had been withdrawn from the account of petitioner no. 1 in favour of M/s Hindustan Paper Machinery Industry or Mr. Rajiv Chawla. The statement also indicates that the petitioner no. 1 had received ₹6,05,50,000/- during the aforesaid period. 16. It is not necessary for this Court to examine the nature of the payment made by Shri Rajiv Chawla to the petitioners. Clearly, the same cannot be a subject matter of adjudication i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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