2024 (8) TMI 1251

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..... nd Orders tab - HELD THAT:- The petitioner has asserted in the affidavit that the tipper lorry was purchased in furtherance of business. The entire tax liability along with interest thereon was appropriated from the bank account of the petitioner. Consequently, revenue interest has been secured at this juncture. In these facts and circumstances, the interest of justice warrants that the petitioner .....

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..... were uploaded on the GST portal in the View Additional Notices and Orders tab. By asserting that the petitioner became aware of such proceedings only upon being informed of the attachment of his bank account, the present writ petition has been filed. 3. Learned counsel for the petitioner contends that the petitioner has a good case on merits since commercial vehicles do not fall within the scope o .....

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..... nk account of the petitioner. Consequently, revenue interest has been secured at this juncture. In these facts and circumstances, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits. 6. For reasons set out above, the impugned order dated 20.07.2023 is set aside and the matter is remanded for reconsideration by the respondent. The peti .....

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