9911796707
TMI Blog2023 (1) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 (CGST) was the appropriate remedy and the account should not have been blocked - HELD THAT:- Since the order dated 13 September 2022 directing unblocking of the account was in the nature of final order and that thereafter the Petitioner has unblocked the account, it was put to learned counsel for the State that what is the implication thereof as to the course of action to be taken in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rs. 81,68,812/- and further directions regarding refund etc. 2. This petition came up on board on 13 September 2022 before the Division Bench (K.R. Shriram and A.S. Doctor, JJ ) when the following order was passed. "1. Ms. Vyas seeks two weeks time to file reply. Time granted. Rejoinder, if any, to be filed and copy served within a week thereafter. 2. Stand over to 11th October 2022. Unti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the Central Goods and Services Tax Act, 2017 (CGST) was the appropriate remedy and the account should not have been blocked. According to the learned counsel for the State, irrespective of powers under Section 73/74 of the Act, Respondents have powers under Rule 86A of the Rules to block the account so as to stop fraudulent transactions. 5. Since the order dated 13 September 2022 directing u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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