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TMI Blog2022 (4) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... lied upon in the show-cause notice. It is not in dispute that such documents as demanded by the writ applicant never came to be issued at any point of time. It appears that, thereafter, the authority concerned proceeded to pass the final order in MOV-07. In the facts and circumstances of the case, the impugned order passed by the authority concerned in MOV-07 is hereby quashed and set aside. The matter is remitted to the concerned authority. The concerned authority shall furnish all the documents as demanded by the writ applicant at the earliest - Application allowed. - R/SPECIAL CIVIL APPLICATION NO. 1521 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 1530 of 2021 - - - Dated:- 30-3-2022 - Honourable Mr. Justice J.B.Pardiwala And Hono ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisional attachment of properties, annexed at Annexure-B to this petition. (D) This Hon ble Court may be pleased to quash and set aside the Order No.GSL/S.5(1)/S.83/B.14 dated 15.01.2018 issued by Commissioner of State annexed at Annexure-L to this petition, is without authority of law. (E) Pending admission, hearing and till final disposal of this petition, Your Lordship may be pleased (a) To direct the Respondent No.3 to provide the copy of relief upon documents of show-cause notice, to the petitioner. (b) To direct the Respondent No.3 to expedite the Adjudicating proceeding and complete within three months from the date of supply of documents. (F) Lordship may be pleased to grant an ex-parte ad-interim order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue and the respondent has also attached the Bank Account of the petitioner, having a balance of ₹ 63,642/-. According to the learned Advocate for the petitioner, with the attachment of the two shops, the interest of the Revenue is already protected and therefore, there was no need to attach the Bank Account. 2.He further submits that since the final order has already been passed, he would like to amend the petition as the petitioner has not been given any opportunity of hearing, even though objections were raised by the petitioner against the attachment of the properties, under Rule 159(5) of the CGST Rules. Mr. Chouhan further submits that because of provisional attachment of the Bank account, the petitioner is not even able to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent along with the valuation report of the properties of the petitioner, attached by the respondent on 24.08.2020 under section 83 of the Central Goods and Services Tax Act, 2017 (herein after referred to as the said Act ). From the said valuation report, it appears that the total value of the properties of the petitioner, including the bank account, provisionally attached by the respondent, is ₹ 15,57,833/-, whereas, the tax liability, including the interest and penalty of the petitioner, has been stated to be ₹ 17,54,106/-. The learned advocate for the petitioner has submitted that the bank account of the petitioner has been attached since 24.08.2020 and more than 10 months have already been passed. According to him, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty for the alleged contraventions as mentioned in the show-cause notice. 9. Upon receipt of such show-cause notice, a formal reply was filed wherein the writ applicant requested the authority concerned to furnish him few documents which were referred to and relied upon in the show-cause notice. It is not in dispute that such documents as demanded by the writ applicant never came to be issued at any point of time. It appears that, thereafter, the authority concerned proceeded to pass the final order in MOV-07. 10. Mr. Chouhan would submit that at no point of time, his client was given any opportunity of hearing before passing the final order in MOV-07. 11. Mr. Sharma, the learned AGP appearing for the State would submit that let th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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