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2022 (8) TMI 1327 - HC - GSTRealization of the demand in question arising out of the assessment order - HELD THAT - Petitioner should have been vigilant about its right when it knew that if it did not get any relief before the revisional authority, adjudicating authority under the statute are bound to take steps for realization of the demand arising out the assessment order. Such type of casual submission made on behalf of the petitioner is not acceptable and I am of the view that the respondent, assessing officer has done nothing wrong and rather assessing officer was very lethargic in taking steps for realization of the demand in question when the assessment order out of which the demand arises was neither stayed nor set aside by any higher forum. Petition dismissed.
Issues:
Challenge to garnishee order for demand realization, delay in pursuing revision application, petitioner's awareness of application status, assessing officer's actions for demand realization. Analysis: The petitioner challenged an impugned garnishee order issued by the Sales Tax Officer for demand realization from an assessment order dated June 29, 2012. The petitioner's appeal to the appellate authority was dismissed on February 7, 2014, following which a revision application was filed on April 7, 2014. However, the petitioner remained inactive for nine years until receiving the garnishee notice in March 2022, claiming unawareness of the revisional application's status. The government pleader informed that the revisional application was dismissed on December 10, 2019, suggesting the petitioner could have utilized the RTI Act to ascertain the application's fate. The court found the petitioner's lack of vigilance concerning their rights unacceptable, especially considering the statutory obligation for demand realization if relief is not obtained from the revisional authority. The court criticized the petitioner's casual approach and deemed the assessing officer's actions appropriate, noting the assessment order was neither stayed nor set aside by a higher forum. Consequently, the court dismissed the writ petition (WPA 17775 of 2022) based on the discussed grounds.
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