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TMI Blog2021 (2) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... ional attachment of Bank Account of petitioner - Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 - HELD THAT:- It appears that the respondents were required to issue notices under Sections 73 and/or 74 of the Act to the petitioner and which the respondents have not done till now. It prima facie appears that the respondents, taking advantage of the petitioner having been so compe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itya Shekhar and Mohammad Shahan Ulla, Advs. O R D E R [VIA VIDEO CONFERENCING] CM No.7237/2021 (for exemption) 1. Allowed, subject to just exceptions and as per extant rules. 2. The application is disposed of. W.P.(C) 2469/2021 CM No.7236/2021 (for interim relief) 3. The petition impugns the letters/orders dated 26th June, 2020 and 27th June, 2020 summoning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue notices under Sections 73 and/or 74 of the Act to the petitioner and which the respondents have not done till now. It prima facie appears that the respondents, taking advantage of the petitioner having been so compelled to make the deposit, albeit without prejudice to its rights and contentions, are not in a hurry. 6. We are of the prima facie view that unless the respondents issue notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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