9911796707
TMI Blog2025 (4) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by the Petitioner-M/s Brijbihari Concast Pvt. Ltd through its Director Mr. Rajeev Agarwal under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the Order-in-Original bearing no. 01/MEZU/2024 dated 28th March 2024 (hereinafter 'impugned order') by which the provisional attachment of the bank account bearing no. 201002965063 of the Petitioner has been affirmed. 3. Mr. Atul Tripathi, Ld. Sr. Standing Counsel for the Respondents submits that pursuant to the order dated 27th February, 2025, the records of the Respondents were produced on 20th March 2025. After perusing the records, the Court had directed the ld. Counsel for the Petitioner to seek instructions as to the manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w material which was found in heaps in the factory and the same was tallied with the various registers maintained by the Company. 8. According to the DGGI, some of the stock was found in excess and the same was unaccounted for in the books. The DGGI was therefore of the opinion that the same required a detailed probe and that the goods were liable for confiscation. The goods were then handed over to Mr. Sanjeev Aggarwal of the Petitioner company for safe custody. 9. After conducting the search and seizure, the Panchnama was drawn on 13th December, 2023. Subsequent to the drawing of the Panchnama, a letter dated 18th December 2023 was issued in the form of 'Form GST DRC-22' by the DGGI provisionally attaching the bank account of the Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (E) that the stand of the Petitioner is that a substantial amount of GST has been paid by the Petitioner and Income tax has also been paid in the previous years. Paragraphs (E) and (F) of the said order is extracted below: "E. That M/s Brijbihari Concast Private Limited has paid huge amount towards taxes of Goods and Service Tax during the last three years without any delay and default. The company has paid Rs. 1,16,57,07,492/- as a GST and Income Tax Rs. 40615722/- during the last three years. F. The said company is running strictly in compliance of law and with required license and permissions. The company is providing substantial employment and various persons earn their livelihood from the business generated by the company it is st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of certain records produced by the Petitioner's officials, a prima facie estimation has been made that there is a mis-match. The amount of stock was higher than what was declared in terms of the records of the Petitioner company. 17. It is to be noted that a period of more than 16 months has lapsed since the issuance of the Panchnama and one year has elapsed since the passing of the impugned order dated 28th March 2024. As on date, no show cause notice has been issued, though the same, as per the Department, is likely to be issued shortly. Mr. Tripathi submits that the Department has a time period of three years to issue the SCN. 18. As per the impugned order, the alleged evasion of GST is to the amount of Rs. 15.09 crores. Even if this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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