NRM Metals (India) Private Limited & Anr. Vs Union of India & Ors. (Gujarat High Court)
Gujarat High Court held that there is no mechanism of issuance of Document Identification Number [DIN] on any of the communication, notice, summons, orders issued by the State Tax Authorities. Accordingly, said contention of petitioner rejected and hence dismissed the petition.
Facts- By this petition under Article 226 of the Constitution of India, the petitioner has prayed for quashing and setting aside the search authorization issued by respondent No.5 with consequential and incidental relief and further also prayed for quashing and setting aside the attachment orders and blocking of ITC as passed by the respondents with consequential and incidental reliefs.
Conclusion- Held that there is no mechanism of issuance of DIN on any of the communication, notice, summons, orders issued by the State Tax Authorities. In such circumstances, the contention raised on behalf of the petitioner, that the DIN is not mentioned in any of the summons and the previously attachment order being without any basis, is rejected.
Held it is not in dispute that the petitioner has not filed any application raising objections against the satisfaction recorded by the respondent-authorities while passing impugned orders of provisional attachment. In such circumstances, without entering into the merits of the matter, we relegate the petitioners to file appropriate application raising objections against the satisfaction recorded by the respondent authority for passing provisional attachment in the facts of the case and as and when such application if any is made by the petitioner before the respondent-authority, the same shall be considered by the respondent-authority expeditiously and preferably within a period of two weeks from the date of receipt thereof.
