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TMI Blog2022 (12) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revisional application and if such an application is filed, the revisional authority shall take up the same and pass a speaking order on merits and in accordance with law after affording an opportunity of personal hearing to the authorised representative of the appellant. As stated by the learned Advocate for the appellant that sum of Rs.16,51,924/- has been recovered after the writ petition was dismissed, we feel the interest of revenue has been sufficiently safeguarded as more than 50% of the total dues has already been recovered. Therefore, the garnishee order for the balance amount shall be kept in abeyance and abide by the orders to be passed by the revisional authority in terms of the above direction. The attachment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness, the appellant had filed the requisite details before the Sales Tax Officer concerned requesting for amendment of the place of business in the certificate of registration, which was not done. That apart, after the department adopted online system, requisite online application was filed for change of address, which is also kept pending. The learned Advocate for the appellant would further submit that no opportunity of hearing was granted to it by the appellate authority, who dismissed the appeal by an order dated 7th February, 2014. 4. Aggrieved by such order, the revisional application has been filed and till date, the appellant has not been informed about the date of hearing of the revisional application, nor further steps taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een recovered. Therefore, the garnishee order for the balance amount shall be kept in abeyance and abide by the orders to be passed by the revisional authority in terms of the above direction. 8. In the light of the above, the attachment of the bank account of the appellant shall be lifted within a period of three days from the date of receipt of the server copy of this judgment in order to enable the appellant to operate its bank account. 9. Connected application being I.A. No. CAN 1 of 2022 is also disposed of accordingly. 10. There shall be no order as to costs. 11. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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