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TMI Blog2023 (10) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... titution of India prays for the following reliefs: "(a) That this Hon'ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of certiorari or any other appropriate Writ, order and direction under Article 226 of the Constitution of India, calling for the records pertaining to the impugned Notice/Letter/Order dated 25th August, 2023 bearing Ref. No. DIGGING/INV/GST/688/2022-GrE (Exhibit A hereto) addressed by Respondent No. 2 to Respondent No. 4 and after ascertaining its legality and validity, quash and set aside the said Notice/ Letter/Order dated 25th August, 2023 (Exhibit A hereto) as well as any consequential notices issued by Respondent Nos. 1 to 5 including but not limited to Letter dated 29th August, 2023 (Exhibi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter dated 29th August, 2023, (Exhibit B) addressed by Respondent No. 4 to the Petitioner and/or the action taken by Respondent No. 5 of freezing the bank account of the Petitioner No. 1; (ii) the Respondent No. 4 be directed to raise the debit freeze on Petitioner's Current Account Nos. 3512816480 and 3512816053 and the Term Deposit Account No. 3548696728 held with the Respondent No. 4, as stated in Letter dated 30th August 2023 addressed by the Respondent No. 4 to Petitioner (Exhibit CC hereto); (iii) the Respondent No. 5 be directed to refrain from blocking the Petitioner's OD A/c No. 0111256053060, Current A/c. 0111201004946 and EEFC A/c. 1589241001096 pursuant to the Notice at Exhibit A hereto; and (iv) This Hon'ble Court be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate order. The Overdraft Accounts of the Petitioners, as set out in the second table at page 67, Exhibit-P shall stand de-freezed as it is settled position in law that the Revenue cannot freeze the overdraft accounts, as held by the decision of this Court in the case of M/s. Sargam Foods Pvt. Ltd. Vs. State of Maharashtra in Writ Petition No. 4313 of 2008. 3. In the meantime, if there is any hearing fixed, we have not stayed the hearing where the Petitioners are called upon to attend the same. 4. At this stage, learned Counsel for the Petitioners pray that the Revenue has blocked the ITC credit ledger balance of Rs. 2.61 crores on 6th September 2023. He has prayed that this credit be defreezed. After hearing the parties insofar as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs that the revenue has blocked the ITC credit ledger balance of Rs. 2.61 crores on 6 September 2023. Insofar as such statement is concerned, Mr. Lohia submits that in fact, there is a negative charge. Mr. Mishra, learned Counsel appearing for respondent Nos. 2 and 3 submits that such charge is of the State authorities under the CGST Act. 4. Parties would be required to be heard on such issues. Today the State of Maharashtra is not before the Court. Insofar as the petitioners' statement that they would furnish a bank guarantee of Rs. 1.5 crores is concerned, it appears that this would depend on the issue of negative credit. The petitioners' contention is that if it is the issue of negative credit, the petitioners would not be required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ease the said property by an order in Form GST DRC-23. (6) ......" 7. In somewhat similar circumstances, we have permitted a similar course of action in the case of Ashok Kumar Vishwakarma vs. Union of India & Ors. Order dated 4th October 2023 Writ Petition No. 11326 of 2023. 8. We, accordingly, dispose of this petition permitting the Petitioners to make a representation/raise an objection against the attachment as permitted by sub-rule (5) of Rule 159 of the CGST Rules. Let such representation/objection be made to Respondent No. 2 - Principal Additional Director General DGGI, JZU, Jaipur within one week from the date of uploading the present order and if such a representation is made, then the same be disposed of as expeditiou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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