9911796707
TMI Blog2024 (8) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... s circumstance, both learned counsel for the petitioner submitted that there is a scheme available under Rule 128 of the Act and the petitioner intended to avail the same in the event the impugned order is setting aside and remanding the matter to the appellate authority for consideration after providing opportunity of personal hearing to give quietus to the present dispute. Taking into consideration these aspects, this Court feels that it would be appropriate to give one more opportunity of personal hearing to the petitioner. Hence, the impugned order as well as the attachment order passed by the respondent dated 22.12.2023 are set aside. Petition allowed. - Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. G. Vardini Kar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount for an amount of Rs. 30,97,765/- and deposit the same into the Government's account for the GST dues of the petitioner. In response to the recovery proceedings initiated, the Axis Bank vide its communication dated 31.05.2024 to the respondent, issued a demand draft in favour of the respondent, for the entire balance available in the account of the petitioner on 31.05.2024 to the tune of Rs. 14,71,538.39 which covers more than the tax determined in the Form GST DRC-07. Further, the respondent had instructed the banks to freeze the operation of the account of the petitioner until further information. Until these recovery proceedings were initiated, the petitioner was completely unaware of the impugned order. It was only after the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent has failed to do the same. In this circumstance, both learned counsel for the petitioner submitted that there is a scheme available under Rule 128 of the Act and the petitioner intended to avail the same in the event the impugned order is setting aside and remanding the matter to the appellate authority for consideration after providing opportunity of personal hearing to give quietus to the present dispute. Taking into consideration these aspects, this Court feels that it would be appropriate to give one more opportunity of personal hearing to the petitioner. Hence, the impugned order as well as the attachment order passed by the respondent dated 22.12.2023 are set aside. While setting aside the impugned order as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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