2024 (8) TMI 1260 - HC - GST

Challenge to determination already made by the respondents u/s 73 of CGST/WBGST Act, 2017 - HELD THAT - This matter is remitted to the proper officer, being the respondent no.2, for reconsideration of the order passed on 23rd November, 2020 having regard to the amendment introduced in Section 16 of the said Act. Further by taking note of the amendment of Section 16 of the said Act and the realisation of Rs.1,73,174/- from the petitioner s electronic credit ledger, it is opined that notice in Form GSTDRC-13 attaching petitioner s bank account dated 27th December, 2022, cannot be continued any further, the same is accordingly quashed. The writ petition is disposed of.

Summary

The High Court of Calcutta remitted the matter to the proper officer for reconsideration due to the amendment of Section 16 of the CGST Act. The court quashed the notice attaching the petitioner's bank account and directed a fresh decision within eight weeks. The writ petition was disposed of accordingly.