9911796707
TMI Blog2020 (1) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii), that the proceedings contemplated at the moment are in terms of Section 74. Having stated so as early as in June 2019, no action has been taken till date by issuance of show cause notice. In the light of the mandate contained in Section 83, either the respondents should initiate proceedings by issuing a show cause notice forthwith or should proceed to lift the attachment in question, also forthwith. The petitioner will appear before the respondent on 21.01.2020 and co-operate in the completion of verification process to enable immediate issuance of show cause notice. The show cause notice shall be issued within a period of two weeks, from 21.01.2020, i.e., on or before 04.02.2020 - Petition disposed. - W.P.No.33864, 13289 & 13281 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral/R1 by way of representation dated 01.04.2019 in terms of Rule 159(5) of the GST Rules seeking lifting of the attachment. 4. While granting time to the Department to file a counter, liberty was also extended to the petitioner to pursue its representation before R1, who was directed to pass orders on the representation after hearing the petitioner. 5. It is thus that the impugned order dated 31.05.2019 has come to be passed by R1 rejecting the request of the petitioner for lifting of the bank account. At paragraph 9.4.4 of the order, R1 states as follows: 9.4.4. Therefore, the proceedings initiated under section 67(2) have transformed into a full-fledged investigation to determine the tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the submissions of both parties and in the interests of justice, the following order is passed: The petitioner will appear before the respondent on 21.01.2020 and co-operate in the completion of verification process to enable immediate issuance of show cause notice. The show cause notice shall be issued within a period of two weeks, from 21.01.2020, i.e., on or before 04.02.2020. If the show cause notice is not issued by the date as stipulated aforesaid, the attachment of the bank account will be lifted forthwith that is, on 05.02.2020. 10. With these directions W.P.Nos.13281 and 33864 of 2019 stand disposed. 11. W.P.No.13289 of 2019 prays for a refund of a sum of ₹ 2.10 crores, stated to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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