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PARVATI STEEL RE-ROLING MILLS AND A.K. INTERNATIONAL vs. DEPUTY EXCISE & TAXATION COMMISSIONER AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH

Pet. Counsel

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Res. Counsel

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Petitioner / Applicant	PARVATI STEEL RE-ROLING MILLS AND A.K. INTERNATIONAL
Respondent	DEPUTY EXCISE & TAXATION COMMISSIONER AND OTHERS
Court	Punjab and Haryana High Court
State	Punjab
Date	Feb 9, 2021
Order No.	Civil Writ Petition No.1655 of 2021, and Civil Writ Petition No.2260 of 2021
Citation	2021(2) TAXREPLY 3885
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Section 83

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ORDER
This judgment shall dispose of aforementioned two petitions as they involve similar questions of facts and law. The petitions have been preferred under Article 226/227 of the Constitution of India, seeking writ a mandamus directing respondent No.1 – Deputy Excise & Taxation Commissioner, Ludhiana Division, Mini Secretariat, Ludhiana, to permit operation of bank accounts of petitioners as attachment order dated 13.06.2019 (Annexure P-1) cease to operate in terms of Section 83(2) of the Punjab Goods and Services Tax Act, 2017 (for short, ‘PGST Act’); as also to direct the respondent(s) to defreeze the bank accounts of the petitioners. For reference to facts, file of CWP No.1655 of 2021 is being taken up. The petitioner – Firm is engaged in sale and purchase of ferrous metal and waste scraps duly registered under the PGST Act. Premises of petitioner - firm was searched and inspected on 11.06.2019 by the State GST authorities, and its partner - Mi....