IN THE HIGH COURT OF MANIPUR

AT IMPHAL

WP(C) No. 106 of 2023

Mingthing Horam

… Petitioner

Vs.

Union of India & anr.

… Respondents

B E F O R E

HON’BLE MR. JUSTICE AHANTHEM BIMOL SINGH

23-02-2023

Heard Mr. Y. Nirmolchand, learned senior counsel assisted by

Mr. U. Augusta, learned counsel appearing for the petitioner and Mr. Boboy

Potsangbam, learned CGSC appearing for the respondents.

At the outset, the learned senior counsel appearing for the

petitioner draw the attention of this court to para. 2 of the reply affidavit filed

by the respondents to the additional affidavit filed by the petitioner and

submitted that the petitioner is agreeable to the terms and conditions

mentioned by the respondents in the said paragraph and the present writ

petition can be disposed of with a rider that the whole process about

quantification of the liabilities due payable by the petitioner may be

completed within a stipulated period.

Mr. Boboy Potsangbam, learned CGSC also submitted that if the

petitioner promptly comply with the terms and conditions mentioned in the

said para 2, the authorities will have no difficulty in expediting the matter

and that as mentioned in the said para, the respondents will unfreeze the

Bank account of the petitioner once the quantification process is over and

the petitioner made the payment, if he is liable to pay such taxes. For ready

reference, the contents of the aforesaid para 2 is reproduced hereunder:-

“2. That in reference to para no. 2, the answering respondents’

state that the present investigation involves a huge quantum

of GST evasion by way of non-declaration and utilization of

ineligible input tax credit. The petitioner by his action led the

department to incur huge losses in terms of revenue.

Estimated GST evasion by the petitioner is to the tune of

more than Rs. 8 crores. So far the petitioner has not

cooperated in the investigation by non-appearance on

summons and non-submission of requisite documents. His

actions of non-cooperation, non-submission of statutory

documents and considering the quantum of revenue

involved, led the respondents’ to invoke Section 83 and issue

IN. 84

SHOUGRA

KPAM

DEVANAN

DA SINGH

Digitally signed

by

SHOUGRAKPAM

DEVANANDA

SINGH

Date: 2023.02.23

15:25:51 +05'30'

Order of Provisional attachment. This Honourable court may

give directions to the petitioner to submit all the requisite

documents to the respondents’ within one week and

cooperate in the investigation. Also, the petitioner may be

directed to make complete payment of tax liabilities along

with applicable interest and penalty once all documents are

submitted and all liabilities quantified. The respondents’ has

no objection in unfreezing the bank account once the

petitioner pays all the liabilities.”

In view of the submissions made by the learned counsel

appearing for the parties, the present writ petition is disposed of with the

following directions.

(i)

The petitioner is directed to submit all the required documents to

the respondents within one week from today and thereafter to

cooperate with the investigation;

(ii)

As and when the petitioner submitted the required documents,

the respondents should promptly took up and complete the

process for quantification of the liabilities due payable by the

petitioners as taxes as early as possible but not later than two

weeks from the date of submission of the required documents

by the petitioner. It is also made clear that the petitioner should

cooperate with the investigation;

(iii) As soon as the process for quantification of the liabilities of the

petitioner is completed, the respondents are at liberty to initiate

the process for recovery of the taxes due payable by the

petitioner in terms of the applicable laws and the respondents

should unfreeze the Bank Account of the petitioner; and

(iv) It is further made clear that if for any reason, the respondents

could not co