9911796707
TMI Blog2024 (8) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... n of principles of natural justice - no notice was issued to the petitioner before the attachment was made - HELD THAT:- This Writ Petition is disposed of without notice on the private respondents and counter of the official respondent, as no adverse orders are proposed to be passed at this stage. Under Section 81 of the respective GST enactment, there is an embargo on the assessee, who is in defa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings in abeyance for a period of three months - Petition disposed off. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. N. S. Karthikeyan For the R1 : Mr. R. Suresh Kumar Additional Government Pleader ORDER The petitioner has challenged the impugned communication dated 27.05.2024 issued under Section 81 of the respective GST Act, 2017. 2. The petitioner has purchased two parcels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of principles of natural justice, as no notice was issued to the petitioner before the attachment was made. It is further submitted that the petitioner is a bona fide purchaser, as there was no encumbrance reflected at the time of purchase on 03.08.2022. 5. The learned Additional Government Pleader for the first respondent on the other hand would submit that the writ petition is devoid of mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the interest of the Government Revenue. The proviso carves out an exception. It is similar to the provisions that prevailed under the erstwhile provisions under the TNVAT Act, 2006 as also TNGST Act, 1959. The petitioner has to establish the bona fide in the manner known to law. Mere reliance to encumbrance certificate is not sufficient. 8. Further, the sale consideration of Rs. 3,96,600/- (Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be filed within a period of 30 days from the date of receipt of a copy of this order. The petitioner may also file an interim order to stay any further coercive measures by the official respondents. 11. Subject to the above, the first respondent shall keep all the recovery proceedings in abeyance for a period of three months. All further action will be subject to the final outcome of the sui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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