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TMI Blog2024 (12) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... nding. The allegation of the plaintiffs that the plaintiffs have got information that GST Authorities very soon will issue orders for freezing of all bank accounts and sealing of all the immovable properties of the defendants. The said statement is made by the plaintiffs in the present application in the month of June 2023 but the plaintiffs have not filed any documents to the effect that the GST Authorities have seized and sealed all the bank accounts and immovable properties of the defendants. The plaintiffs have made only a bald statement that the plaintiffs apprehend that the defendants will clandestinely or otherwise remove, encumber or dispose of the assets and properties from the jurisdiction of this Hon ble Court. The claim of the plaintiffs that the plaintiffs are entitle to get the principal amount of Rs 77,05,223/- along with interest at the rate of 18% per annum total amounting to Rs. 1,14,88,833/- and the defence of the defendants that the defendants have returned goods worth of Rs. 55,24,252/- to the plaintiff no.1 company is a matter of trial. This Court finds that the plaintiffs have even not made out any prima facie case against the defendants to say that the defen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved a summons under Section 70 of the Central Goods and Services Tax, 2017 from the GST Authorities for furnishing information with regard to illegal uploading of Form-3B on the GST portal by M/s Vihaan Technologies controlled and managed by the defendants. 4. The GST authorities informed the plaintiffs that during preliminary enquiry by the GST authorities, it was found that that the entire trail of return of goods created by the defendants and managed by the defendants is fake and fictitious. 5. Mr. Rupak Ghosh, Learned Advocate representing the plaintiffs submits that the office and godown of the plaintiffs is in the ground floor and the office of the defendants is on the first floor of the same premises and the question of deputing of any transporter for the return of goods from first floor to ground floor does not arise. 6. Mr. Ghosh submits that the GST authorities would very soon will issue show cause notice upon the defendants in respect of the offences under the Central Goods and Services Tax Act, 2017 and will freeze all the bank accounts and will seal all movable properties of the defendants. Mr. Ghosh submits that any decree that may be passed in the instant suit, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng their defence. The issue raised by the plaintiffs with regard to the validity of the return invoice is the subject-matter of trial and the validity of the same is to be decided during the evidence. 13. Mr. Sen submits that the proceeding by the GST Authorities have been initiated on the basis of the letter issued by the plaintiffs. The authorities have issued a show cause notice to the defendants and the defendants have filed their reply to the concern authorities and the G.S.T proceeding is pending. He submits that after receipt of show cause reply from the defendants, no demand for any sum of money has been made by the GST Authorities. 14. Mr. Sen submits that the plaintiffs have relied upon the evidence of one Dharmendra Kumar Singh but the said evidence is a third party evidence in a separate proceeding and the witness has not been cross-examined by the defendants and thus the same cannot be taken into consideration. 15. Mr. Sen submits that the defendant company is well known entity having turnover of Rs. 20.37 crores in the financial year 2022-2023. He submits that the accumulated Electronic Credit GST Register of the defendant company as on 27th February, 2024 was to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for the amount of Rs. 8,42,682/- has been made by the GST Authorities. As regard to the statement of the transporter, the defendants contended that the defendants could not get an opportunity to cross-examine the witness. 20. The plaintiffs have filed the present application mainly on the ground that the GST Authorities have initiated proceedings against the defendants for illegal uploading Form 3B on GST Portal by the defendants and very soon the GST Authorities will freeze all the bank accounts and will seal all the immovable properties. 21. The plaintiffs have relied upon the documents which are not disclosed while filing of the suit. Admittedly, the suit filed by the plaintiffs is a Commercial suit. The contention of the plaintiffs that the documents relied by the plaintiffs are received by the plaintiffs after filing of the suit and thus the same was not pleaded. Rule 12 of Order XI of the Code of Civil Procedure, 1908 as amended in the Commercial Courts Act, 2015, Duty to disclose documents, which have come to the notice of a party, shall continue till the disposal of the suit. The plaintiffs specifically mentioned in the present application that the plaintiffs received th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made complaint to the GST Authority against the defendants on the allegation that the defendants have made illegal uploading Form-3B in the GST Portal. On receipt of the complaint, the GST Authorities have issued notice to the plaintiffs under Section 70 of the Central Goods and Services Tax, 2017 and a show cause notice was issued to the defendants and the defendants have furnished reply to the GST Authority. After receipt of reply, the GST authorities have not proceeded the proceeding against the defendants further and the same is still pending. 28. The allegation of the plaintiffs that the plaintiffs have got information that GST Authorities very soon will issue orders for freezing of all bank accounts and sealing of all the immovable properties of the defendants. The said statement is made by the plaintiffs in the present application in the month of June 2023 but the plaintiffs have not filed any documents to the effect that the GST Authorities have seized and sealed all the bank accounts and immovable properties of the defendants. 29. On the other hand, the defendants have disclosed that the turnover of the defendant no.1 company for the financial year 2022-2023 was around Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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