TMI Blog2021 (8) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court by way of filing the instant petition. Petition dismissed. - CWP-7285-2021 - - - Dated:- 31-3-2021 - HON'BLE MR. JUSTICE JITENDRA CHAUHAN AND HON'BLE MR. JUSTICE VIVEK PURI Mr.Sudhir Malhtora, Advocate for the petitioners Mr.Anshuman Chopra, Sr. Standing Counsel CBIC And Mr.Gaurav Garg Dhuriwala, Sr.DAG, Punjab for respondent ORDER JITENDRA CHAUHAN, J. The matter has been taken up through video-conferencing in the light of the pandemic Covid-19 situation and as per instructions. This writ petition under Articles 226/227 of the Constitution of India has been filed for issuance of direction to the respondents to defreeze the bank account Nos.06532320000211 (Magna Wires Pvt. Ltd.-petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling and Alloys Ltd is a trading company dealing in copper, lead, batteries etc. During the initial phase of investigation, Yogesh Singh in his statement dated 24.7.2018, stated that they purchased, rejected/defective batteries from dealer of various battery companies and they were selling these batteries to M/s Magna Wires Pvt. Ltd., Jalandhar as per requirement. A search was conducted at the premises of M/s Satya Smelting on 3.8.2018 and the said firm was found non-operational. Mr.Yogesh Singh, in his statement dated 10.8.2018, stated that they were manufacturing lead ingots through various job workers. He further stated that they purchased rejected batteries from different suppliers and under job work challans, same were sent to their jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Satya Smelting, three more firms, which have done relatively minor job work for M/s Magna Wires Pvt. Ltd., also stated that they never received any new batteries from M/s Magna Wires Pvt. Ltd. for job work. As such, the petitioners have committed a GST fraud of ₹ 28.46 crores. Thereafter, the department freezed their accounts vide letter dated 15.2.2021 (Annexure P2) issued by respondent No.2 and also blocked input tax credit of petitioner No.1 vide mail dated 25.2.2021 by respondent No.4 (Annexure P4). He further refers to Rule 159(5) CGST Rules, 2007 to contend that the petitioners ought to have exhausted the alternate and statutory remedy of approaching the competent authority i.e. Commissioner, CGST to release their accounts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. A plain reading of the abovesaid rules clearly shows that after provisional attachment of the property, the applicant ought to have approached the Commissioner. However, in the present case, the petitioners without availing the efficacious alternative remedy, have approached this Court. We feel that no cause of action ..... X X X X Extracts X X X X X X X X Extracts X X X X
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