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TMI Blog2024 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... e order passed on 23rd November, 2020 having regard to the amendment introduced in Section 16 of the said Act. Further by taking note of the amendment of Section 16 of the said Act and the realisation of Rs.1,73,174/- from the petitioner s electronic credit ledger, it is opined that notice in Form GSTDRC-13 attaching petitioner s bank account dated 27th December, 2022, cannot be continued any furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the petitioner s bank account by issuing a notice in Form GST DRC 13 dated 27th December, 2022. By drawing attention of this Court to the notification published in the Official Gazette on 16th August, 2024 he would submit that the provisions of Section 16 of the CGST Act, 2017 (hereinafter referred to the said Act) has already been amended and sub-sections (5) (6) have been inserted whereunder t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aborty, learned advocate appearing on behalf of the State respondents on the other hand would submit that having regard to the latest development in the form of amendment of Section 16 of the said Act, the aforesaid matter requires further reconsideration by the department. 3. Having regard thereto, I remit this matter to the proper officer, being the respondent no.2, for reconsideration of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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