IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Civil Writ Petition No. 9900 of 2020 (O&M) Date of Decision: 21.07.2020 M/s. RSL Distilleries Pvt. Ltd., Village Chandrao, P.O. Chagawan, Tehsil Indri, District Karnal .......... Petitioner Versus Union of India and others .......... Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE SANT PARKASH Present: Mr. Sandeep Goyal, Advocate for petitioner. Mr. Satya Pal Jain, Additional Solicitor General of India, assisted by Mr. Sourabh Goel, Advocate for respondent Nos. 1 to 4. aforesaid presence is being recorded through video conferencing since proceedings are being conducted in virtual court ] JASWANT SINGH, J. (ORAL) petitioner-Company is dealer and duly registered under provisions of Central Goods and Services Tax Act, 2017 as well as under Haryana Goods and Services Tax Act, 2017, as also with Haryana VAT Department. It is engaged in business of manufacturing of Extra Neutral Alcohol (ENA), Country Liquor, IMFL, DWGS, Carbon Dioxide, sanitizer and denatured spirit. By filing present petition, petitioner seeks quashing of Provisional Attachment Order dated 10.07.2020 (Annexure P-9) passed under Section 83 of CGST, Act, 2017, freezing all bank accounts of petitioner-Company after search in premises of Distilleries conducted on 07/08.07.2020 and summons for conducting inquiry / investigation issued under Section 70 of CGST Act, 2017 and Section 1 of 3 ::: Downloaded on - 27-04-2021 10:14:22 ::: C.W.P. No. 9900 of 2020 (O&M) -2- 20 of IGST Act, 2017. Upon notice to respondent Nos. 1 to 4 only, learned Additional Solicitor General of India on previous date of hearing i.e. 16.07.2020, had stated that objections to be filed by petitioner under Rule 159(5) of Central GST Rules, 2017 be positively decided within one week from date of filing of such objections in accordance with law. said order dated 16.07.2020 is re-produced as under:- Learned Additional Solicitor General of India submits that he has instructions to state that objections to be filed by petitioner under Rule 159 (5) of Central GST Rules, 2017 shall be positively decided within one week from date of filing of such objections in accordance with law. He also submits that question of limitation shall not be raised in case objections are filed within next 5 days. In response, counsel for petitioner submits that he is satisfied with offer, however, he prays for operating at least one account out of three freezed accounts so as to run his business, of course, by securing revenue. List for further consideration on 21.07.2020. petitioner is given liberty to file objections under Section 159 (5) of Central GST Rules, 2017 within next five days, with further direction to authority concerned to positively decide same within next 7 days by passing speaking order, keeping in view, inter alia, judgments Valerius Industries vs. Union of India (2019) 70 GSTR 147 (Guj.) and Bindal Smelting P. Ltd. vs. Addl. Director General, GST Intelligence (2020) TIOL 92 HC P&H GST. It is further directed that Cash Credit Account No.4891261000006 with Canara Bank, Sector-17 Branch, Chandigarh, freezed pursuant to P-9, shall be permitted to be operated. 2 of 3 ::: Downloaded on - 27-04-2021 10:14:22 ::: C.W.P. No. 9900 of 2020 (O&M) -3- At time of resumed hearing today, learned counsel for respondents submits that objections under Section 159 (5) of Central GST Rules, 2017 have been filed by petitioner on 18.07.2020 and date of personal hearing to hear petitioner-Company is fixed for tomorrow i.e. 22.07.2020. He prays for time till 27.07.2020 for deciding objections. oral request made by counsel for respondents being reasonable is accepted. In view of above, present petition is disposed of with directions to authority concerned to positively decide same on or before 27.07.2020 by passing speaking order, keeping in view, inter alia, judgments Valerius Industries vs. Union of India (2019) 70 GSTR 147 (Guj.) and Bindal Smelting P. Ltd. vs. Addl. Director General, GST Intelligence (2020) TIOL 92 HC P&H GST. ( JASWANT SINGH ) JUDGE July 21, 2020 ( SANT PARKASH ) 'dk kamra' JUDGE Whether Speaking/reasoned Yes/No Whether Reportable Yes/No 3 of 3 ::: Downloaded on - 27-04-2021 10:14:22 ::: RSL Distilleries Pvt. Ltd. v. Union of India and other