2024 (8) TMI 580 - HC - GST

Seeking to defreeze the petitioner's company savings accounts - Seeking issuance of a Writ of Mandamus to direct the respondent to withdraw the FORMS GST DRC-13 16 dated 15.11.2023, 22.11.2023 24.11.2023 issued against the petitioner - HELD THAT - Taking into consideration the fact that the petitioner's company has already made a pre-deposit of Rs. 4,43,078/- and thereafter filed a statutory appeal before the Appellate Authority, this Court is inclined to issue a direction to the respondent to dispose of the petitioner s representation dated 07.02.2024 and pass appropriate orders on merits and in accordance with law within a period of two weeks from the date of receipt of a copy of this order. This Writ Petition is disposed of.

Summary

The High Court of Madras issued a Writ of Mandamus directing the respondent to withdraw certain forms issued against the petitioner, as an appeal was pending. The petitioner, a steel trading firm, faced financial crisis leading to default in GST payments and subsequent cancellation of registration. The court ordered the respondent to consider the petitioner's representation and pass appropriate orders within two weeks.