Delhi High Court - Orders
Best Crop Science Pvt Ltd Through Its ... vs Principal Commissioner Cgst Meerut & ... on 28 October, 2024
Author: Yashwant Varma
Bench: Yashwant Varma
$~71
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15175/2024
BEST CROP SCIENCE PVT LTD THROUGH ITS
AUTHORIZED REPRESENTATIVE .....Petitioner
Through: Mr. Aditya Kumar, Mr.
Himanshu Tyagi, Ms. Ila Nath,
Mr. Lakshay Soni and Mr.
Mohit Yadav, Advs.
versus
PRINCIPAL COMMISSIONER CGST MEERUT & ORS.
.....Respondent
Through: Mr. Harpreet Singh, SSC.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 28.10.2024
CM APPL. 63590/2024 (Ex.)
Allowed, subject to all just exceptions.
Application shall stand disposed of.
W.P.(C) 15175/2024
1. We take note of the challenge which stands raised to the provisional attachment orders dated 26 July 2024, passed in purported exercise of powers conferred by Section 83 of the Central Goods and Services Tax Act, 20171.
2. The challenge is principally mounted on the basis of the order passed by the Commissioner (Appeals) on 11 January 2024 in terms of which the proceedings that had been drawn by the respondents against the writ petitioner, came to be ultimately annulled with the 1 Act This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/11/2024 at 22:55:09 Commissioner (Appeals) framing the following operative directions:-
"4.10 Accordingly, in light of the foregoing facts and findings, I order as under:
(a) The confiscation of seized goods valued at Rs.20,10,58,955/-
[Rupees Twenty Crore Ten Lakh Fifty Eight Thousand Nine Hundred Fifty Five only], so effectively seized on 26.08.2022, is set aside and consequently the subject goods should be released to M/s Best Crop Science Pvt. Ltd., Plot No. C- 6, 7, 8, UPSIDC Industrial Area, Gajraula-11, Amroha, right forth with;
(b) M/s Best Crop Science Pvi. Ltd., Plot No. C- 6, 7, 8, UPSIDC Industrial Area, Gajraula, Amroha shall ensure supplies of the subject goods on payment of appropriate GST [CGST & SGST or IGST, as the case may be] and shall give appropriate specific remarks in the statutory returns with respect to the supplies of the subject goods so as to co-relatively ensure supply thereof on payment of appropriate GST;
(c) The order for demand, interest and penalty under Section 74 of the CGST Act, 2017 [read with SGST Act, 2017 and IGST Act, 2017] and Section 122(1) of the CGST Act, 2017 [read with SGST Act, 2017] in respect of M/s Best Crop Science Pvt Ltd , Plot No. C- 6, 7, 8, UPSIDC Industrial Area, Gajraula-11 Amroha is set aside.
(d) The order for penaltv under Section 122(1) of the CGST Act, 2017 [read with SGST Act, 2017] in respect of M/s Best Agrolife Limited C-2, UPSIDC Industrial Area, Gajraula-II, Amroha is set aside.
(e) Penalty of Rs.36,19,100/- [Rupees Thirty Six Lakh Nineteen Thousand One Hundred only] is imposed upon M/s Best Crop Science Pvt. Ltd., Plot No. C- 6, 7, 8, UPSIDC Industrial Area, Gajraula, Amroha under the provisions of Section 122(2)(a) of the CGST Act, 2017 read with the provisions of Section 127 of the CGST Act, 2017; and
(f) Penalty of Rs.25,000/- [Rupees Twenty Five Thousand only] is imposed upon M/s Best Agrolife Limited, C-2, UPSIDC Industrial Area, Gajraula-II, Amroha under the provisions of Section 122(3)(c) of the CGST Act, 2017 read with the provisions of Section 127 of the CGST Act, 2017."
3. It was in the aforesaid backdrop that it was contended that once the confiscation and the demand as created had come to be set aside, This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/11/2024 at 22:55:09 there existed no justification for the provisional attachment of bank accounts. Learned counsel for the petitioner further submits that the penalty as quantified in Paras 4.10(e) and (f) had also been duly deposited.
4. Mr. Singh, learned counsel appearing for the respondents, however, alludes to a subsequent SCN which has come to be issued on 02 August 2024. Prima facie, however, we find ourselves unable to appreciate how that subsequent SCN would sustain a provisional attachment which came to be made prior thereto and more particularly on 26 July 2024.
5. In order to enable Mr. Singh to complete instructions, let this matter be called again on 04.11.2024.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
OCTOBER 28, 2024/neha This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/11/2024 at 22:55:09