2024 (9) TMI 167 - HC - GST

Dismissal of appeal - no notice or intimation, whatsoever, was given to the petitioner before creation of demand - violation of principles of natural justice - HELD THAT - Let the respondent no. 2, i.e, the Deputy Commissioner, State/Commercial Tax, Sector - 26, Kanpur, file his personal affidavit within a period of three weeks from today as to why for recovery of equal amount, notices were sent to all the concerned Banks. He shall further clarify as to why lain/DRC - 13 was not withdrawn or modified after recovering the amount of Rs. 33 lacs from the HDFC Bank of the petitioner. List thereafter as fresh. Since the GST Tribunal is not functioning and the amount of Rs. 33 lacs has already been recovered from the HDFC Bank account of the petitioner, as stated by the petitioner in the writ petition, the petitioner shall not be insisted to deposit any further amount and no coercive action shall be taken against the petitioner pursuant to the impugned orders.

Summary

The High Court of Allahabad heard a case where the petitioner challenged an order passed by the Proper Officer, which led to a demand created by the Bank without prior notice. The petitioner was not allowed to operate bank accounts despite a significant amount already being recovered. The court directed the Deputy Commissioner to explain the actions taken and ordered the petitioner to be allowed to operate bank accounts without further deposit or coercive action.