China Construction Sausum India Pvt Ltd vs Union Of India & Ors on 21 January, 2022

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Delhi High Court - Orders

China Construction Sausum India Pvt Ltd vs Union Of India & Ors on 21 January, 2022

Bench: Manmohan, Navin Chawla

                              $~73
                              *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +      W.P.(C) 1322/2022
                                     CHINA CONSTRUCTION SAUSUM INDIA PVT LTD.
                                                                                               ..... Petitioner
                                                        Through      Mr.Naresh Jain with Ms.Arti
                                                                     Agarwal, Mr.Sushil Kumar and
                                                                     Mr.Alok Kumar, Advocates.
                                                        versus

                                     UNION OF INDIA & ORS.                               ..... Respondents
                                                   Through           Mr.Zoheb Hossain, standing counsel
                                                                     for the Revenue.
                                     CORAM:
                                     HON'BLE MR. JUSTICE MANMOHAN
                                     HON'BLE MR. JUSTICE NAVIN CHAWLA
                                             ORDER

% 21.01.2022 The matter has been heard by way of video conferencing.

C.M.No.3832/2022

Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.1322/2022 & C.M.No.3831/2022 Present writ petition has been filed challenging t he order dat ed 30 th June, 2021 passed by Respondent No. 2 under Section 281B of t h e In come Tax Act, 1961 (hereinafter referred to as the 'Act'). Petitioner also seeks a direction to Respondent Nos. 2, 3 and 4 to release the bank accounts of t h e Petitioner without delay. Petitioner further seeks a direction t o Respondent Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.01.2022 09:40:12 Nos. 2, 3 and 4 to provide copies of the orders passed under Section 281B of the Act including the copy of approvals granted by competent authority.

Learned counsel for the Petitioner states t hat t he orders h ave been passed even before issuing notice under Section 153A of the Act, and therefore in the absence of any pending proceedings, the prerequisite of Section 281B of the Act is not satisfied. He further states that the attachment has been done contrary to the decision of the Apex Cou rt in t he case of Radha Krishan Industries vs. State of Himachal Pradesh & Ors.(2021) 6 SCC 771 wherein the Apex Court has laid down the principles in respect of provisional attachment under Section 83 of the Cen tral Goods and Service Tax Act, 2017, which is pari materia t o Sect ion 281B of t h e Act.

Issue notice. Mr.Zoheb Hossain learned standing counsel accepts notice on behalf of the Respondents-Revenue. He prays for and is permitted to file a counter affidavit within four weeks. Rejoinder affidavit, if an y, be filed before the next date of hearing.

List on 21st April, 2022.

MANMOHAN, J NAVIN CHAWLA, J JANUARY 21, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.01.2022 09:40:12

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Delhi High Court - Orders