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Case Law Details

Case Name : Sai Kripa Confectioneries Vs Union of India (Bombay High Court)
Appeal Number : W.P. No. 5438 of 2022
Date of Judgement/Order : 07/09/2022
Related Assessment Year :
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Sai Kripa Confectioneries Vs Union of India (Bombay High Court)

Provisional attachment of bank account along with credit ledger account was unblocked on the admission of the Commissioner that there was an error in judgement. Alert made as risky exporter was also removed.

The Petitioner challenged the attachment of bank accounts, blocking of credit ledger account and withholding of refund. The Petitioner submitted that the above action of the department is arbitrary. Attachments were made behind the back of the Petitioner. There is “no reason to believe” basis which such arbitrary actions were taken.

The Commissioner was called to remain present in court personally. The Commissioner admitted that there was an error in judgement. Filed affidavit and tendered unconditional apology to court and to the Petitioner. The provisional attachment of bank accounts were withdrawn. The credit ledger account was unblocked and alert made as risky exporter was removed. The judgement is attached herewith. It may assists similarly placed litigants.

FULL TEXT OF THE JUDGMENT/ORDER OF HIGH COURT OF BOMBAY

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