9911796707
TMI Blog2023 (1) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate For the Respondents : Mr. Amit Kumar, Sr.S.C. (CGST) Heard learned counsel for the parties. The writ petitioners approached this Court in W.P.(T) No.4329 of 2021 against the garnishee notice dated 30th September 2021 issued under Section 79 of the Central Goods & Services Tax Act, 2017 whereby the respondent Deputy Commissioner (Preventive), Central Goods & Services Tax and Central Excise, Ranchi had frozen the bank account of the petitioners. The writ petition was disposed of without going into the merits of the case since the petitioners had approached the appellate authority on 29th September 2021 against the order in original dated 18th December 2018 and immediately on the next date i.e. 30th September 2021 the impugned garnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Central Excise, Ranchi shows that though the track consignment report of speed post showed item delivered on the applicant on 21st December 2018, but the copy of the relevant page of dispatch register at serial no.5 concerning the petitioner shows the following address : 5 Sri Mukesh Tripathi Prop. M/s Global Construction, Bokaro 11003 EMS Speed Post EJ236529886 IN Learned counsel for the petitioner s submits that the address of the petitioner is M/s Global Construction Qr. No.1304, Sector 1/C, Bokaro Steel City, District Bokaro (Jharkhand) 827001 as is also apparent from the appellate order and the order in original. The appellate order at paragraph 5 also makes an observation to the effect "If a certified copy of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners of non service of order in original and discarded it on the basis of the available records of EMS Speed Post packing details of consignment no.EJ236529886IN. The tracking report shows that the order in original was dispatched on 19th December 2018 and delivered on 21st December 2018 itself. As such, petitioners cannot take the plea of relaxation of limitation under the cover of the orders passed by the Apex Court in Suo Motu Writ Petition (Civil) No. 03/2020 since the appeal had become hugely time barred much before the on set of lockdown. It has also been held by the appellate authority that the show cause notice was also received by the appellant on the same ad dress. After few appearances petitioners failed to appear and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation period as per the directions of the Apex Court in Suo Motu Writ Petition (Civil) No. 03/2020 had commenced due to the COVID lockdown. The other fact which emerges from the information obtained under RTI vide Annexure 11 from the office of the Principal Commissioner, Central Goods & Services Tax and Central Excise, Ranchi dated 24th January 2022 is that the booking journal or the track consignment report of the speed post does not contain the complete address of the petitioner. The relevant details at serial no.5 of the booking journal are extracted hereunder : 5 Sri Mukesh Tripathi Prop. M/s Global Construction, Bokaro 11003 EMS Speed Post EJ236529886 IN The address of the petitioner is shown at the cause title ..... X X X X Extracts X X X X X X X X Extracts X X X X
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