Allahabad High Court
M S A Steel And Alloys Pvt Ltd vs State Of U.P. And 2 Others on 30 August, 2024
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Neutral Citation No. - 2024:AHC:140041-DB Court No. - 40 Case :- WRIT TAX No. - 1219 of 2024 Petitioner :- M S A Steel And Alloys Pvt Ltd Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Abhinav Gaur,Shashank Shekhar Bhatt Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J.
Hon'ble Manjive Shukla,J.
1. We have heard learned counsels appearing on behalf of the parties.
2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated July 11, 2024 wherein Respondent No. 3 has created a lien over the electronic ledger of the petitioner to the tune of Rs. 2,58,00,000 approximately. The said lien has been created in terms of Rule 86A of the U.P. G.S.T. Rules, 2017.
3. We have heard learned counsels appearing on behalf of the parties and perused the judgments cited by both the parties.
4. Upon reconsideration, learned counsel appearing on behalf of the petitioner has submitted that he would seek disposal of the writ petition with a direction upon the authorities to consider his representation which will be filed within a period of two weeks from date.
5. In light of the above submissions, petitioner is directed to file his objections to the particular lien that has been created in terms of Rule 86A of the U.P. G.S.T. Rules, 2017 before the authority concerned and upon such representation being made the authority concerned shall deal with it after granting an opportunity of personal hearing to the petitioner and thereafter pass a reasoned order on the same within a period of six weeks from the date of filing of the application.
6. We further record the undertaking of the learned counsel appearing on behalf of the respondents that only a lien has been created in terms of Rule 86A of the U.P. G.S.T. Rules, 2017 and the same is not a recovery proceeding. He submits that no set off shall be made of amounts that are credited into the electronic ledger of the petitioner at this stage. Any recovery that shall be made shall be made in accordance with law.
7. With the above direction, this writ petition is disposed of.
Order Date :- 30.8.2024 Gaurav (Manjive Shukla, J.) (Shekhar B. Saraf, J.)