9911796707
TMI Blog2023 (6) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr Vinod N Tandon(10042) For the Petitioner(s) No. 1 : Ms Vaibhavi K Parikh(3238) For the Respondent(s) No. 2,3 For the Respondent(s) No. 1 : Mr. Raj Tanna, Assistant Government Pleader/PP ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017 and the Gujarat Goods Services and Tax Act, 2017. 3.1 It appears that a visit was paid by the officers of the respondents on 29.11.2022 at the business premises of the petitioner to enquire about the details of certain purchases, but the premises of the petitioner was closed. 3.2 It further appears that the summons was issued on 30.11.2022 under section 70(1) of the Central Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner Nirajkumar Nareshkumar Lakhyani stating to be residing at Matru Krupa, Plot No. 45, Survey No. 72/01 Gokuldham, Galpadar, Gandhidham. 5.1 In the undertaking, the following aspects are stated, which are not disputed. "(c) It is pertinent to mention at this stage that there are no adjudication proceedings pending in the case of the Petitioner before the Respondents. (d) The respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly installments commencing from May, 2023. (f) The said payment to the tune of Rs. 2,13,04,290/- made by the Petitioner is without prejudice to the rights and contentions of the Petitioner to defend as per law, any order or direction whereby the proposed so-called liability to the tune of Rs. 2,13,04,290/- is eventually finalized and becomes a statutory liability pursuant to any adjudication or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt No. 045361900003074 of the petitioner held with the YES Bank Limited, is hereby set aside. As a consequence, the attachment of the abovementioned bank account shall be lifted forthwith. 6.1 In future proceedings, if any, the rights and contentions of both the sides shall remain open. 6.2 This court has not gone into the merit aspects of the case of either of the parties. 7. The petition is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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