Page 84 - GSTL_14th May 2020_Vol 36_Part 2

186 GST LAW TIMES [ Vol. 36
Interpretation of statute - Strict and literal construction - Section 83 of
Central Goods and Services Tax Act, 2017 to be construed literally and strictly.
[para 31]
Petitions disposed of
CASES CITED
CIT v. Gwalior Rayon Silk Manufacturing Company Ltd.
— (1992) 3 SCC 326 — Referred ............................................................................................ [Paras 12, 16]
Commissioner v. Sunder Ispat Ltd. — 2015 (316) E.L.T. 238 (A.P.) — Referred ...................... [Paras 13, 16]
Electro Zavod (India) Pvt. Ltd. v. Commissioner of Income-Tax
— (2005) 278 ITR 187 — Referred ................................................................................... [Paras 14, 16, 30]
Falguni Chakraborti v. State of West Bengal — 2002 LAB I.C. 65 — Referred ........................ [Paras 12, 16]
I.C.I. India Ltd. v. Collector — 1992 (60) E.L.T. 529 (Cal.) — Referred ...................................... [Paras 13, 16]
Indian National Congress (I) v. Institute of Social Welfare
— (2002) 5 SCC 685 — Referred ............................................................................................ [Paras 12, 16]
Kaithal Timber Pvt. Ltd. v. State of Gujarat — Special Civil Application No. 14039 of 2017,
decided by Gujarat High Court — Referred ................................................................. [Paras 18, 27, 28]
PML Industries Ltd. v. Commissioner — 2013 (290) E.L.T. 3 (P & H) — Referred ................. [Paras 13, 16]
Pranit Hem Desai v. Additional Director General
— 2019 (30) G.S.T.L. 396 (Guj.) — Distinguished ...................................................... [Paras 15, 16, 28]
Shrimati Majjo v. Assistant Commissioner of Income-Tax
— (1991) 187 ITR 642 — Referred .............................................................................[Paras 14, 16, 25, 30]
Shrimati Priti v. State of Gujarat — 2011 SCC Online Guj. 1869 — Referred ..................... [Paras 18, 26, 28]
State of Jharkhand v. Ambay Cements — 2004 (178) E.L.T. 55 (S.C.) — Referred .................. [Paras 12, 16]
Sukhpal Singh (HUF) v. Commissioner of Income-Tax
— (1985) 156 ITR 480 — Referred ................................................................................... [Paras 14, 16, 30]
Valerius Industries v. Union of India
— 2019 (30) G.S.T.L. 15 (Guj.) — Distinguished ..................................................[Paras 15, 16, 23, 28]
VLS Finance Limited v. Assistant Commissioner of Income Tax
— 2012 SCC Online Del 1363 — Referred ...............................................................[Paras 14, 16, 24, 29]
REPRESENTED BY : S/Shri Arijit Chakrabarti, Nilotpal Chowdhury and
Prabir Bera, for the Petitioner.
S/Shri Bhaskar Prasad Banerjee, Sujit Mitra, Mrs.
Sanjukta Gupta, Sabnam Basu, Vivek Basu and
Jaydeb Brahmachari, for the Respondent.
[Judgment]. - The grievances raised and issues involved in all the six
writ petitions are common, and accordingly they were heard together and are
being decided conjointly. This is an application under Article 226 of the Constitu-
tion of India wherein the writ petitioners are aggrieved by the orders passed by
the Directorate General of Goods and Services Tax Intelligence, Kolkata Zonal
Unit (hereinafter referred to as “DGGI”), to provisionally attach the current bank
accounts of the writ petitioner under Section 83 of the Central Goods and Ser-
vices Tax Act, 2017.
2. For the purpose of convenience, the facts in writ petition W.P. No.
21272 (W) of 2019 are being taken into consideration and are chronologically
delineated hereinbelow :
(a) The writ petitioner No. 1 is a private limited company duly incorpo-
rated under the Companies Act, 2013, under the name of Amazonite
Steels Private Limited (hereinafter referred to as the “said compa-
ny”) whereas petitioner No. 2 is the director of the said company.
The said company is duly registered under the Central Goods and
GST LAW TIMES  14th May 2020  84