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TMI Blog2025 (2) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ties taken on board. 2. The above Writ Petition has been filed inter-alia seeking to hold and declare that the actions of Respondent No. 3 in seeking to recover a sum of Rs. 52,39,98,438/- crores towards the Petitioner's alleged tax liability including interest, are illegal, without jurisdiction and without the authority of law. The other relief sought in the Writ Petition is to direct Respondent No. 3 to refund the amount of Rs. 4 crores deposited by the Petitioner on 19th December, 2024 and 18th January, 2025. For the sake of convenience, prayer clauses (a) and (b) are reproduced hereunder:- "a) that this Hon'ble Court may be pleased to hold and declare that the actions of the respondent No. 3 in seeking to recover a sum of Rs. 52,39,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Petitioner. In the above Interim Application, the Petitioner has challenged four impugned attachment orders dated 23rd January, 2025 issued by the Joint Commissioner of State Tax, Investigation-A to the Bankers of the Petitioner [Respondent Nos. 5 to 8 in the Interim Application], freezing seven bank accounts of the Petitioner. The challenge is based on the ground that the basic ingredients of Section 83 of the MGST Act, 2017 have not been followed and therefore the provisional attachment levied is bad in law and without jurisdiction. 6. The learned Counsel appearing for the Petitioner, also pointed out to us that to challenge the aforesaid provisional attachment, the Petitioner has already filed applications under Rule 159 (5) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Petitioner has availed of ITC of 29.33 crores and taken a refund of the said amount. The modus operandi of the Petitioner was to siphon the ITC from its group company S Kant Healthcare Limited under the pretext of mixed supply by clubbing a negligible quantity of auto parts with pharmaceuticals. The investigation also reveals that the Petitioner only exported the pharmaceuticals and the auto parts were sold back to S Kant Healthcare Limited through K Shevantilal and Company. It is these transactions that are being investigated, and prima facie, the authorities have come to the conclusion that approximately 52.39 crores would be payable by the Petitioner as tax and towards interest. In fact, the State Authorities, for the year 2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Rs. 70 Lacs. c. As far as the other accounts mentioned in the table above are concerned, no relief is granted and they will abide by the decision rendered in the applications filed by the Petitioner under Rule 159 (5) of the CGST/MGST Rules, 2017 d. The Joint Commissioner of State Tax Investigation-A shall hear the applications filed by the Petitioner under Rule 159 (5) of the CGST/MGST Rules, 2017 seeking to raise the attachment on all the aforesaid bank accounts. These applications shall be heard by the Joint Commissioner of State Tax Investigation-A, after giving a personal hearing to the Petitioner and dispose of those applications within a period of two weeks from today. 12. We may hasten to clarify that we have not opined on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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