Gujarat High Court
M/S Inox Wind Infrastructure Services ... vs Assistant Commissioner Of Central Gst ... on 5 February, 2020
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, Bhargav D. Karia
C/SCA/1691/2020 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 1691 of 2020
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M/S INOX WIND INFRASTRUCTURE SERVICES LIMITED
Versus
ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE
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Appearance:
MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1
NOTICE SERVED BY DS(5) for the Respondent(s) No. 1,2,3
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 05/02/2020
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
1. Draft amendment is allowed. The same shall be carried out at the earliest. One set of the amended petition be furnished to Mr.Parth Bhatt, the learned counsel appearing for the respondent Nos.1 and 2.
2. Rule, returnable on 19th February, 2020. Mr.Parth Bhatt, the learned counsel, waives service of notice of rule for and on behalf of the respondent Nos.1 and
2. Respondent No.3 to be served directly.
3. Mr.Parth Bhatt, the learned counsel, brings to our notice that the notices issued to the Bank, in Form GST DRC-13, have been withdrawn. However, we take note of the fact that pursuant to the said notices, issued by the Assistant Commissioner to the Page 1 of 2 Downloaded on : Fri Feb 07 00:34:18 IST 2020 C/SCA/1691/2020 ORDER Bank, a sum of Rs.13,68,118/- has been appropriated in favour of the respondents.
4. As on date, there is no further embargo in operating the bank accounts. If the writ-applicant wants to operate the bank accounts, it is open for him to do so.
5. We would like to adjudicate the larger issue involved in this matter. We expect the respondent to file an appropriate reply by the next returnable date explaining more then method of calculating the interest.
6. Till the next returnable date, no further coercive steps be taken against the writ-applicant.
On the returnable date, notify this matter on top of the Board.
(J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) PALAK Page 2 of 2 Downloaded on : Fri Feb 07 00:34:18 IST 2020