9911796707
TMI Blog2022 (4) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... rging/liquidating the tax liability in the respective writ petitions, the case is remitted back to the respondent to pass a speaking order after considering the petitioner's representation. However, this order will come into force only after the petitioner's representation is disposed of by the respondent. The petitioners are therefore directed to give a fresh representation with its offer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the petitioner was unable to discharge tax liability under the Goods and Services Tax Act, 2017. Under these circumstances, the respondent attached a bank account of the respective petitioner by issuing GST DRC Form, dated 18.02.2022 and 22.02.2022. 3. The learned counsel for the petitioners submits that the petitioners will liquidate the tax liability over a period of time and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the power conferrred upon the authority under Section 83 of the Central Goods and Services Act and observed it as a drastic measure and far reaching power. It is submitted that power under the said provision should be used sparingly and only on substantive grounds and reasons. The learned counsel for the petitioners submits that the Hon'ble Supreme Court upheld the view of the Gujarat High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quash the impugned order and remit the case back to the respondent to pass a speaking order after considering the petitioner's representation. However, this order will come into force only after the petitioner's representation is disposed of by the respondent. The petitioners are therefore directed to give a fresh representation with its offer together with such additional security to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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