M/S Harji Engineering Works Private Limited v. Union of India and 3 Ors

ORDER Date : 23-02-2024 Heard Mr. R.S. Mishra, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 – 4. Mr. Mishra, learned counsel for the petitioner has submitted, on instruction, the petitioner has been able to operate the bank account no. 01651600200083 maintained with Punjab & Sind Bank, Hemkut Colony, Guru Nanak Market, Greater Kailash-I, New Delhi-700048, as the Order of provisional attachment has since been withdrawn due to elapse of 1 [one] year, as submitted by Mr. Keyal, learned Standing Counsel, CGST on instruction. In view of the above fact situation, no cause of action has survived to proceed further with the writ petition. The writ petition is accordingly closed. JUDGE Comparing Assistant

PageoNo.#o1/2 GAHC010018772024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/486/2024o M/SoHARJIoENGINEERINGoWORKSoPRIVATEoLIMITEDo AoPRIVATEoLIMITEDoCOMPANYoREGISTEREDoUNDERoTHEoCOMPANIESo ACT,o1956oHAVINGoITSoREGISTEREDoOFFICEoATo7,oARAVALI,SHOPPINGo ANDoOFFICEoCOMPLEX,ALAKANANDA,oSOUTHoDELHI,oNEWoDELHI- 110019oANDoBRANCHoOFFICEoAToP.O.oSALAKATHI,oDIST.oKOKRAJHAR,o ASSAM VERSUSo UNIONoOFoINDIAoANDo3oORSo REPRESENTEDoBYoTHEoSECRETARYoOFoGOVERNMENToOFoINDIA,o MINISTRYoOFoFINANCE,oNEWoDELHI-1. 2:THEoPRINCIPALoCOMMISSIONER oCENTRALoGOODSoANDoSERVICESoTAX GSToBHAWAN oKEDARoROAD oMACHKHOWA oGUWAHATI-1. 3:THEoJOINToCOMMISSIONER oCENTRALoGOODSoANDoSERVICESoTAX GSToBHAWAN oKEDARoROAD oMACHKHOWA oGUWAHATI-1. 4:THEoADDITIONALoDIRECTOR oDIRECTORATEoGENERALoOFoGOODSoANDoSERVICESoTAXoINTELLIGENCE oGUWAHATIoZONALoUNIT oH/NO.o77 oRUPKONWARoJYOTIoPRASADoAGARWALAoROAD oOPPOSITEoSHANKARDEVoKALAKHETRA Page No.# 2/2 P.O. PANJABARI GHY-781037 ASSA Advocate for the Petitioner : MR. A K GUPTA Advocate for the Respondent : DY.S.G.I. BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY