9911796707
TMI Blog2023 (3) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... d output tax mismatch between GSTR-3B and GSTR-1 and tax mismatch between GSTR-7 and GSTR-1 - HELD THAT:- As seen from the written instructions, it is clear that only the summary of the impugned order was sent to the petitioner and no speaking order has been passed by the respondent. Since a speaking order has not been passed by the respondent with regard to the petitioner's contentions, nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt notice dated 19.10.2022 under which the respondent has proposed to attach the bank account of the petitioner under Section 79 of the Goods and Services Tax Act, 2017 (Hereinafter referred to as GST Act) on the ground that they have not paid the tax and penalty amount as stipulated under the summary of the order in Form GST-DRC-07 dated 31.03.2022. 2. The petitioner has challenged the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chment notice dated 19.10.2022, they were aware of the aforementioned facts. 4. On the last hearing date on 09.02.2023, learned Government Advocate appearing for the respondent sought time to get instructions with regard to the petitioner's statement made in this Writ Petition. Learned Special Government Pleader (Taxes) has received written instructions from the Assistant Commissioner (ST) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 19.10.2022 are hereby quashed and the matters are remanded back to the respondent for fresh consideration on merits and in accordance with law. The petitioner is permitted to file a reply to the show cause notice within a period of two weeks from the date of receipt of a copy of this order. On receipt of the said reply, after affording a fair hearing to the petitioner including granting them the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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