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Sidhivinayak Chemtech Private Limited ... vs Principal Commissioner, Cgst, Meerut ... on 22 November, 2022

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                            $~26
                            *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                            +      W.P.(C) 16084/2022
                                   SIDHIVINAYAK CHEMTECH PRIVATE LIMITED THROUGH
                                   ITS AUTHORIZED REPRESENTATIVE           ..... Petitioner
                                                Through: Mr Vivek Sarin with Mr Ajay Kumar
                                                         Dubey, Mr Dibya Prashant Singh and
                                                         Mr Satish C. Kaushik, Advs.
                                                versus

                                   PRINCIPAL COMMISSIONER, CGST,
                                   MEERUT AND ORS.                          ..... Respondents
                                                 Through: Mr Harpreet Singh, Sr. Standing
                                                          Counsel with Ms Suhani Mathur,
                                                          Adv. for R-1 & 2.
                                   CORAM:
                                   HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                   HON'BLE MS. JUSTICE TARA VITASTA GANJU
                                                       ORDER

% 22.11.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.50204/2022

1. Allowed, subject to just exceptions.

W.P.(C) 16084/2022 & CM Appl.50203/2022[Application filed on behalf of the petitioner seeking interim directions]

2. Issue notice.

2.1 Mr Harpreet Singh, learned senior standing counsel, accepts notice on behalf of the contesting respondents i.e., respondents no.1 and 2.

3. In view of the directions that we intend to pass, Mr Singh says that counter-affidavit need not be filed in the matter.

4. The grievance of the petitioner is that despite the objections having been filed in the prescribed from i.e., GST DRC-22A, qua the impugned provisional attachment order dated 01.09.2022, the same have not been decided, as yet.

5. Mr Singh says that notices for personal hearing were issued on 28.09.2022, despite which, the authorized representative of the petitioner did not attend the hearing.

5.1 According to Mr Singh, the date fixed for personal hearing was 04.10.2022.

6. Mr Vivek Sarin, who appears on behalf of the petitioner, however, takes the stand that no such notice has been received by the petitioner.

7. To cut short the controversy, counsel for the parties agree that a direction be issued for the authorized representative of the petitioner to appear before the concerned authority on the given date and time.

8. Accordingly, the writ petition is disposed of with a direction that the authorized representative of the petitioner will appear before the concerned statutory authority on 25.11.2022 at 11.00 a.m. 8.1. The concerned statutory authority will hear the authorized representative of the petitioner and thereafter, pass a speaking order concerning the objections raised by the petitioner. 8.2. A copy of the order will be furnished to the petitioner within two days of the order being passed.

9. Needless to add, if the order passed by the statutory authority is adverse to the interest of the petitioner, it will have liberty to assail the same in accordance with the law.

10. The Registry will scan and upload the papers handed over in the court today by Mr Harpreet Singh, so that the same are embedded in case file.

11. Accordingly, the pending application i.e., CM Appl.50203/2022 shall stand closed.

12. The parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J NOVEMBER 22, 2022/pmc Click here to check corrigendum, if any W.P.(C) 16084/2022 3/3 Signature Not Verified Signed By:VIPIN KUMAR RAI Signing Date:24.11.2022 10:57:08