9911796707
TMI Blog2024 (8) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order dated 13.08.2019 in Form GST DRC-07 is hereby quashed and set aside and the consequent action for recovery on the basis of such summary of the order in absence of any order passed under any of the provisions of the Act is also quashed and set aside including the attachment of the bank accounts of the petitioner. The respondents are directed to pass an appropriate order for lifting the attachment of the bank accounts of the petitioner forthwith - the petition is disposed of. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Uchit N Sheth (7336) For the Respondent(s) No. 1 : Mr Chintan Dave, AGP For the Respondent(s) No. 1,2,3 : Notice Served ORAL ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmission and final hearing of this petition, this Hon'ble Court may be pleased stay coercive recovery against the Petitioner and the Respondents may please be directed to forthwith withdraw order blocking electronic credit ledger and attachment of bank account of the Petitioner; E. Ex parte ad interim relief in terms of prayer D may kindly be granted; 2. It is glaring fact that though in the year 2021 while issuing the Form GST ASMT-12 it is held by the Assistant Commissioner, Ghatak-1, Ahmedabad that no further action is required to be taken in the matter for F.Y. 2018-19, the respondents are taking action for recovery of the order passed in DRC-07 dated 13th August, 2019 for the period from April, 2018 to September, 2018 on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order no., order date:14.06.2019, Tax Period: April 2018 to September 2018 and issues involved is difference of Rs. 94,71,738/- between GSTR-3B and GSTR-2A. Though the summary of the order refers to the order dated 14.06.2019, a statement is made at bar by learned Assistant Government Pleader Mr. Chintan Dave that there is no order in existence which is passed on 14.06.2019 by the respondent. Therefore, in absence of any order for which the summary of the order was issued on 13.08.2019, the same cannot be sustained and accordingly, the Annexure-A, summary of the order dated 13.08.2019 in Form GST DRC-07 is hereby quashed and set aside and the consequent action for recovery on the basis of such summary of the order in absence of any order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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