Court approves amendment, condemns coercion in tax compliance, sets deadlines for responses

The Court allowed the draft amendment for the ongoing litigation and directed prompt implementation. It disapproved of coercive tactics used to pressure assessees to fill Form DRC-03, emphasizing that recovery actions must comply with the law. Notices were issued to respondents, with writ applicant No.2 required to appear without coercion. Serious allegations against visiting officers prompted directions for responses and submission of documents for further proceedings. The Court stressed the need for lawful conduct by the department and set deadlines for replies and actions, ensuring a fair and transparent process.

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Issues:
1. Draft amendment allowed for the litigation.
2. Allegations of pressure to fill Form DRC-03.
3. Expectation of department to proceed in accordance with the law.
4. Notice issued to respondents, appearance of writ applicant No.2 required.
5. Allegations of threats, duress, and pressure against officers.
6. Directions for filing appropriate reply by the next date of hearing.

Issue 1: Draft Amendment Allowed
The judgment begins by allowing the draft amendment for the ongoing litigation, with a direction for prompt implementation.

Issue 2: Allegations of Pressure to Fill Form DRC-03
The Court notes the distressing nature of the facts presented in the litigation. The counsel highlights the summons served to partners of a partnership firm under Section 70 of the C.G.S.T. Act, 2017, emphasizing the pressure exerted on the assessees to fill Form DRC-03. The Court expresses disapproval of such coercive tactics and stresses that the department must act within the bounds of the law.

Issue 3: Expectation of Department to Proceed Lawfully
The Court emphasizes that the department should not resort to threats or pressure to force assessees to fill Form DRC-03. It asserts that any recovery actions should be carried out in accordance with the law. The Court directs a responsible officer of the department to submit a suitable reply by the next hearing date.

Issue 4: Notice Issued to Respondents
A notice is issued to the respondents, returnable on a specified date. Writ applicant No.2 is required to appear before the concerned authority in response to the summons received under Section 70 of the Act. The Court clarifies that no coercive measures should be taken against the applicant. Additionally, the respondents are instructed to file their reply by the next hearing date due to serious allegations made against the visiting officers.

Issue 5: Allegations Against Officers
Serious allegations of threats, duress, and pressure against the team of officers who visited the premises of the writ applicants are highlighted. The Court directs the respondents to respond to these allegations without fail by the next hearing date.

Issue 6: Directions for Further Proceedings
The counsel for the writ applicants is instructed to provide a set of the entire paper book to the Additional Solicitor General of India for the respondents. The Additional Solicitor General is requested to take immediate action upon receipt of the documents. The respondents are permitted to be served directly through email, and the matter is to be prioritized on the returnable date.

This detailed analysis of the judgment provides insights into the various issues addressed by the Court and the corresponding directives issued for each concern raised during the proceedings.

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