Page 51 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] SHRI KRISHNA AGENCIES v. ASSTT. COMMR. OF CENTRAL EXCISE (RANGE-92) 265
2020 (39) G.S.T.L. 265 (Del.)

IN THE HIGH COURT OF DELHI
Hima Kohli and Subramonium Prasad, JJ.
SHRI KRISHNA AGENCIES
Versus
ASSTT. COMMR. OF CENTRAL EXCISE (RANGE-92)
W.P. (C) No. 3715 of 2020 and CM Appl. No. 13309 of 2020, decided on 24-6-2020
Bank Account - Attachment of bank account - Defreezing - Failure to
defreeze bank account despite issuance of Discharge certificate under Sabka
Vishwas Scheme, 2019 by Designated Committee - More than three months
expired after issuance of the Discharge Certificate - Directions to Department
to clear assessee’s file within three working days and defreeze its savings bank
account and withdraw its lien on LIC Policy - Liberty to assessee to approach
Court for appropriate relief if its grievance survives - Section 83 of Central
Goods and Services Tax Act, 2017. [paras 4, 5, 6, 7, 8]
Petition allowed
REPRESENTED BY : Shri Prem Ranjan Kumar, Advocate, for the
Petitioner.
Shri Harpreet Singh, Advocate, for the Respondent.
[Order]. - (Heard Through Vedio Conferencing) : The petitioner is ag-
grieved by the complete inaction on the part of the respondent/Commissioner of
Central Excise, post issuance of a Discharge Certificate dated 11-3-2020, whereaf-
ter the respondent was expected to have defreezed its Savings Bank Account No.
34601014275517, maintained with erstwhile Bank of Rajasthan, now merged with
ICICI Bank, Vikas Puri Branch with converted Savings Bank Account No.
664301427517 and withdraw its lien on LIC Policy No. 330573064 issued by the
Branch office at Naraina, New Delhi.
2. Learned Counsel for the petitioner submits that the petitioner is en-
gaged in the business of manufacture and export of fabric and was availing Cen-
vat credit facilities for the goods manufactured and exported by it. In the year
2005, the office of the respondent commenced an enquiry regarding the invoices
on the basis of which the petitioner/firm had taken Cenvat credit. Thereafter, a
notice to show cause dated 26-7-2007 was issued to the petitioner/firm, calling
upon it to explain why Cenvat credit of Rs. 1,74,10,417/- should not be denied to
it and further, demanding a sum of Rs. 1,71,05,157/- from the petitioner towards
export clearances from their Cenvat credit account, as recovery.
3. Vide order dated 22-10-2008, the Adjudicating Officer confirmed the
demand and denied Cenvat credit of Rs. 1,74,10,417/- to the petitioner and also
confirmed recovery of Rs. 1,71,05,157/- as Central Excise duty. Besides the above
amount, some penalties were also imposed on the petitioner. Aggrieved by the
said order, the petitioner filed a statutory appeal, which was dismissed on ac-
count of failure to make pre-deposit.
4. Sometime in February, 2019, when the Government of India floated a
scheme called, Sabka Vishwas Scheme, 2019, to resolve all disputes relating to
the erstwhile Service Tax and Central Excise Act, which is now subsumed under
GST LAW TIMES  20th August 2020  51