9911796707
TMI Blog2024 (6) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... of the aforesaid order or notices that preceded the impugned order as they were posted in the GST common portal and that the petitioner/Proprietor of the petitioner was hospitalised due to ill health - HELD THAT:- Considering the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent, considering the fact that the amount of tax involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is before this Court against the impugned order dated 28.12.2023 passed by the respondent for the assessment year 2017-18 under the provisions of respective GST enactments, 2017. 3. The impugned order precedes a notice in GST DRC 01A dated 25.09.2023, show cause notice in GST DRC 01 dated 29.09.2023 and three personal hearing notices issued to the petitioner on 27.09.2023, 16.10.2023 and 07.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Ledger, although the powers that is vested with the respondent is only to block such account. 8. On the other hand, the learned Government Advocate for the respondent would submit that this Writ Petition is without merits and liable to be dismissed. 9. It is submitted that this Writ Petition has been filed on 06.06.2024 in respect of the assessment order that came to be passed on 28.12.2023. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the amount of tax involved is only Rs. 1,31,998/- (Rs. 65,992/- x 2) and considering the fact that a sum of Rs. 41,475/- has already been recovered form the petitioner towards arrears of due under the impugned order, the impugned order stands quashed by giving liberty to the petitioner to make fresh representation before the respondent within 30 days from the date of receipt of a copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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