The Court is not inclined to entertain a writ petition of the petitioner when already an appeal is filed by the same: High Court of Jharkhand

IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 43221 1. Global Construction having its office at Qr. No. 1304 Sector 1 C Bokaro Steel City P.O. and P.S. Bokaro District Bokaro PIN 827001 through its Proprietor Mukesh Tripathi aged about 49 years son of Chandra Mauli Tiwari resident of Qr. No. 1304 Sector 1 C Bokaro Steel City P.O. and P.S. Bokaro District Bokaro PIN 2. Mukesh Tripathi aged about 49 years son of Chandra Mauli Tiwari resident of Qr. No. 1304 Sector 1 C Bokaro Steel City P.O. and P.S. Bokaro District BokaroPIN 827001 Petitioners 1. Union of India Through the Principal Commissioner Central Goods & Services Tax Ranchi having its office at Central Revenue Building 5A Mahatma Gandhi Road Ranchi P.O. G.P.O. P.S. Chutia District Ranchi 834001. 2. CommissionerCentral Goods & Services Tax and Central Excise having its office at ‘Grand Emerald Building’ Ashok Nagar P.O. Doranda P.S. Argora District Ranchi PIN 834002 3. Additional Commissioner Ranchi Central Goods & Services Tax and Central Excise having its office at Central Revenue Building 5A Main Road Ranchi P.O. G.P.O. P.S. Chutia District Ranchi 834001 4. Deputy CommissionerCentral Goods & Services Tax and Central Excise having its office at Central Revenue Building 5A Main Road Ranchi P.O. G.P.O. P.S. Chutia District Ranchi 834001 5. Superintendent Range III Division I Central Goods & Services Tax and Central Excise having its office at Bokaro P.O. and P.S. Bokaro District BokaroPIN 827001 6. ICICI Bank through its Regional Manager having its office at Pee Pee Compound Sujata Chowk Main Road Ranchi P.O. G.P.O. P.S. Hindpiri District Ranchi PIN 834 001. Respondents CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mrs. Justice Anubha Rawat Choudhary Through: Video Conferencing For the Petitioners : M s Sumeet Gadodia Ranjeet Kushwaha Advocates For the Respondents: Mr. Amit Kumar Advocate 04 03.11.2021 Heard Mr. Sumeet Gadodia learned counsel appearing on 2. Heard Mr. Amit Kumar learned counsel appearing on behalf behalf of the petitioners. of the respondents. The present writ petition has been filed challenging the garnishee Notice dated 30.09.2021 issued under Section 79 of the Central Goods & Services Tax Act 2017 whereby the respondent no. 4 has frozen the bank account of the petitioners. It is the specific case of the petitioners that an appeal has been filed before the appellate authority on 29.09.2021 against the Order in Original dated 18.12.2018and immediately on the next date i.e. on 30.09.2021 the impugned garnishee notice has been issued. The learned counsel appearing on behalf of the respondents has serious objection to the maintainability of the writ petition and he submits that the petitioners ought to have approached the authority first by bringing to the notice of the authority about the filing of the appeal. He has also submitted that the petitioners may approach the appellate authority for expeditious disposal of the appeal. The learned counsel submits that at this stage the present writ petition may not be entertained. Considering the arguments advanced on behalf of the parties and the objection taken by the respondents this Court is not inclined to entertain the writ petition as the petitioners have already filed an appeal and the petitioners have approached this Court without approaching the appellate authority or even the authority who has issued the impugned garnishee notice. Accordingly this writ petition is disposed of with a liberty to the petitioners to move the authority who has issued the garnishee notice and pray for recall of the garnishee notice. It will also be open to the petitioners to approach the appellate authority for expeditious disposal of appeal. The learned counsel for the respondents has already indicated if the petitioners approach the appellate authority for expeditious disposal of the appeal the same will be taken up on an early date. It is made clear that we have not gone into the merit or otherwise of the present petition and the authorities shall proceed as per the provisions of law. I.A. No. 61621 is also closed. Pankaj Saurav 

Summary: The petitioners had approached the Court without approaching the appellate authority or even the authority who has issued the impugned garnishee notice. The Hon’ble High Court of Jharkhand before The Hon’ble Mr. Justice Aparesh Kumar Singh and The Hon’ble Mrs. Justice Anubha Rawat Choudhary in the matter of Global Construction and Anr Vs. Union of India and Ors [W.P.(T) No. 4329 of 2021]. The facts of the case were related to a garnishee notice which was issued under Section 79 of the Central Goods &amp; Services Tax Act, 2017 on 30.09.2021, was challenged by the petitioner by filing the present writ petition. It was submitted that the bank accounts of the petitioners were frozen by respondent 4. The counsel representing the respondents objected to the maintainability of the Writ Petition. The counsel also submitted that the petitioners should have approached the authorities for expeditious disposal of the appeal. Moreover, due to such a stage of the appeal, the present writ petition was not supposed to be entertained.  The Hon’ble Court stated that the writ petition was disposed of with the liberty to pray for recall of the garnishee notice from the issuer of the garnishee notice. It was open to the petitioner to approach the appellate authority for expeditious disposal of the appeal.  Considering all the facts and submissions, The Hon’ble Court ruled out that “It is made clear that we have not gone into the merit or otherwise of the present petition and the authorities shall proceed as per the provisions of law… I.A. No. 6165 of 2021 is also closed.”