Mishal J. Shah HUF Vs State of Maharashtra & Others (Bombay High Court)
Bombay High Court addressed a writ petition filed by Mishal J. Shah HUF, seeking to quash a notice under Form GST DRC-22 and to remove the provisional attachment of a bank account. During the proceedings, the petitioner informed the court that the bank account had already been defrozen, rendering the reliefs sought in the petition redundant. Consequently, the petition was not pressed further.
The court also examined the conduct of GST officers who arrested Mishal J. Shah, the Karta of the HUF, in connection with alleged fraudulent input tax credit (ITC) claims of ₹9.54 crore by JMC Metals Pvt. Ltd., where Shah served as a director. The court found that the arrest was conducted improperly, potentially interfering with the administration of justice. The officers involved filed affidavits offering unconditional apologies and explaining the circumstances leading to the arrest. The court accepted the apologies but cautioned the officers to adhere strictly to legal procedures in the future. The case was concluded with no costs imposed.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. The above Writ Petition has been filed seeking the following reliefs:
“(a) That the Hon’ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner’s case and after going into the validity and legality thereof be pleased to quash and set aside the Notice in Form GST DRC-22 bearing No. JCST/INV-A/DRC-22/D-0113/030/M/s. KEEYAN ENTERPRISES/2024-25/B-1637 Mumbai dated 04.12.2024.
(b) That the Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ/order/directions to Respondents to remove provisional attachment and de-freeze the Bank Account bearing no. 59209820033229 in HDFC Bank, Null Bazaar Branch, of the Petitioner.”
2. The learned Advocate appearing on behalf of the Petitioner stated that after filing of this Writ Petition, the account of the Petitioner with HDFC Bank, Null Bazar Branch, has been defrozen. In other words, the reliefs sought for in the above Writ Petition have worked themselves out. He therefore, does not press the above Petition. We note the same.
