The writ petition is disposed of with the direction to the respondent to pass a reasoned and speaking order on the petitioner's objection.
Section 67 of the CGST Act, 2017 — Search —–The petitioner prayed for issuing a writ of mandamus or direction to respondent to supply of documents mentioned in Annexure-A of Panchnama dated 14.1.2021; for issuing a writ of mandamus to set aside the attachment of the bank account; to return amount of Rs. 14,99,552/- illegally taken by the respondent Department. The court observed that the said attachment order dated 14.1.2021 was passed on the date on which a search was carried out at the premises of the petitioner under Section 67. The counsel for the petitioner submitted that opportunity of hearing has been denied. The court observed that post decisional hearing was to be afforded by respondent after it had issued the attachment order. The petitioner has already filed a written objection dated 25.3.2021. Similarly, petitioner’s representation for refund of cash seized, is also pending before respondent.
Held that:- The Hon’ble High Court directed the respondent to pass a reasoned and speaking order on the petitioner’s objection dated 25.3.2021, preferably within a period of two weeks, after affording due opportunity of hearing to the petitioner.
The writ petition is disposed of with the direction to the respondent to pass a reasoned and speaking order on the petitioner's objection.
Section 67 of the CGST Act, 2017 — Search —–The petitioner prayed for issuing a writ of mandamus or direction to respondent to supply of documents mentioned in Annexure-A of Panchnama dated 14.1.2021; for issuing a writ of mandamus to set aside the attachment of the bank account; to return amount of Rs. 14,99,552/- illegally taken by the respondent Department. The court observed that the said attachment order dated 14.1.2021 was passed on the date on which a search was carried out at the premises of the petitioner under Section 67. The counsel for the petitioner submitted that opportunity of hearing has been denied. The court observed that post decisional hearing was to be afforded by respondent after it had issued the attachment order. The petitioner has already filed a written objection dated 25.3.2021. Similarly, petitioner’s representation for refund of cash seized, is also pending before respondent.
Held that:- The Hon’ble High Court directed the respondent to pass a reasoned and speaking order on the petitioner’s objection dated 25.3.2021, preferably within a period of two weeks, after affording due opportunity of hearing to the petitioner.