Bombay High Court
Nagarjuna Agro Chemicals Pvt. Ltd. Thr. ... vs Mr. H.R. Bheemashankar, Commissioner ... on 3 December, 2020
Author: Avinash G. Gharote
Bench: S.B. Shukre, Avinash G. Gharote
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
NAGPUR BENCH : NAGPUR.
WRIT PETITION NO. 2101 OF 2020
(Nagarjuna Agro Chemicals and anr Vs. H.R.Bheemashankar,
Commissioner of GST and others)
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Office Notes, Office Memoranda of Court's or Judge's Order
Coram, appearances, Court's Orders
or directions and Registrar's order
Shri S.S.Sharma, Advocate for petitioners
Shri S.N.Bhattad, Advocate for Respondent No.1
Shri A.M.Deshpande, Addl. G.P. for Respondent Nos. 2, 3 and 5
Shri S.S.Dewani, Advocate for Respondent Nos. 6 to 9.
Shri Milind Wadodkar, Advocate for Respondent No.11
CORAM :- SUNIL B. SHUKRE AND
AVINASH G. GHAROTE, JJ.
DATED :- 03.12.2020 CAW No. 1003/2020 Heard.
There is no dispute about the fact that whatever has been done by the named officials has been done in discharge of their official function and therefore, there is no need for joining these officials as party respondents in their personal capacity.
There is also no dispute amongst the parties that the entire action which has been challenged in this petition has been taken by the State GST and that, at no point of time, no authority of Central GST was involved in the matter and as such, respondent No.1, being the Commissioner of Central GST is not necessary party.
In view of above, following directions are issued.
::: Uploaded on - 04/12/2020 ::: Downloaded on - 05/12/2020 04:36:10 :::2 wp2101.20.odt I] Respondent No.1 be deleted from the array of the respondents.
II] The names of respondent Nos. 2 and 5 as mentioned in the cause title be removed from the cause title and the respondent Nos. 2 and 5 be continued only in their respective official capacity.
Necessary amendment be carried out on or before the next date.
Civil application accordingly disposed of.
The learned counsel appearing for respondent No.11 - Bank seeks time of the Court to file detailed reply in the matter.
The learned counsel appearing for the petitioner has invited our attention to the order dated 05.10.2020 passed by the Joint Commissioner of the State GST (Administration) defreezing the account, which account was frozen, following the order by the same authority passed on 17.06.2020.
On going through the order dated 05.10.2020, it becomes clear that the initial order dated 17.06.2020 of freezing of the operation has been withdrawn and the bank has been informed to let the operation in the account take place in the normal course when it has been said that the account mentioned in the order may now be restored to the person concerned.
::: Uploaded on - 04/12/2020 ::: Downloaded on - 05/12/2020 04:36:10 :::3 wp2101.20.odt It is the contention of the learned counsel for the petitioner that in spite of the order of defreezing of the account, the bank authorities have not allowed the petitioner to operate the account in violation of the order dated 05.10.2020 and that the bank is taking refuge to some irrelevant ground in the nature of the pendency of the civil dispute between the parties.
Prima facie, we find great substance in the argument of the learned counsel for the petitioners and further find at this stage that the action of the bank authority in not respecting the order dated 05.10.2020 thereby vacating the earlier attachment order is without any legal basis.
We, therefore, direct by way of interim measure to allow the petitioners to operate the account in question, unless the operation of the account has been expressly prohibited by any order passed by the Civil Court of competent jurisdiction. We also direct respondent No.11 to submit to this Court the explanation of the concerned official regarding violation of the order dated 05.10.2020 and as to why action be not initiated against the official responsible for the same.
S.O. four weeks.
JUDGE JUDGE
Rvjalit
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