2021 (3) TMI 1038

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..... mentioned provisions, i.e., Sections 62, 63, 64, 67, 73 or 74 of the Act - the record shows that proceedings under Section 74 were initiated only after 10.11.2020. Furthermore, a perusal of order dated 18.01.2021 would show that only ₹ 40,000/- was available in the petitioner s bank account. Petition disposed off. - W.P.(C) 5344/2020 & CM APPL. 19284/2020 - - - Dated:- 22-3-2021 - HON .....

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..... led by the petitioner under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 (in short Rules ). The order dated 10.11.2020, passed by this Court, shows that the Commissioner of CGST, East Delhi namely, Dr. Prem Verma was present in Court on that day. 1.3. Dr. Verma had indicated on that date that the proceedings under Section 74 of the Act will be initiated. It appears that only .....

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..... he record shows that proceedings under Section 74 were initiated only after 10.11.2020. Furthermore, a perusal of order dated 18.01.2021 would show that only ₹ 40,000/- was available in the petitioner s bank account. 4. Given these circumstances, it is clear that on the date when order dated 19.05.2020 was issued; the necessary jurisdictional elements were not present. 4.1. Therefore, .....

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