2021 (11) TMI 689

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..... s. Mr. Mishra informs that the petitioner does not intend to file any further reply. In such circumstances, we expect the office of the Principal Commissionerate to proceed to decide the show-cause notice issued to the petitioner, without wasting any further time. While rejecting the prayer of Mr. Jetly, we direct the adjudicating authority, i.e., the Additional Commissioner, to decide the show-ca .....

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..... ices Tax Act, 2017 (hereafter "the CGST Act" for short) by drawing up a show-cause notice dated 13th August, 2021. As a result of initiation of such proceedings, the petitioner's bank account has been attached under section 83(1) of the CGST Act. Such attachment is the subject matter of challenge in this writ petition. 2. Mr. Mishra, learned advocate appearing for the petitioner, by referring to .....

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..... ited by Mr. Mishra) that the office of the Principal Commissioner has been unusually proactive in attaching the bank account of the petitioner and acted rather swiftly even without waiting for orders to be passed by the Court. Regard being had to the same, it was expected of such office to act with utmost promptitude to take the proceedings initiated against the petitioner to its logical conclusio .....

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