9911796707
TMI Blog2024 (8) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... of provision of section 16 (2) (c) of the GST Act - respondent-Authority has not taken into consideration the detailed reply filed by the petitioner while arriving at a conclusion - It was submitted that there is a prima facie case in favour of the petitioner as the respondent-authorities could not have invoked the provision of section 16 (2) (c) of the GST Act - HELD THAT:- The petitioner has ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter, the matter is admitted vide order dated 27.06.2024. 2. Learned advocate Mr. Abhay Desai for the petitioner submitted that the issue arising in this petition is pertaining to passing of the impugned order under section 74 of the Central/Gujarat Goods and Service Tax Act, 2017 [for short the GST Act ]. 3. It was submitted that by the impugned order, the respondent-Authority has not taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord the acknowledgment of taking delivery of the goods from the supplier and the same is also not disputed in the impugned order meaning thereby that, the petitioner has already received the supply of goods for which the invoices are issued and payment has been made by the petitioner along with GST to the supplier. 5. It was therefore submitted that the respondent could not have invoked the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act. It submitted that the balance of convenience is also in favour of the petitioner and the irreparable injury would be caused to the petitioner as the respondents have attached the bank account and issued garnishee order for recovery of the dues pursuant to the impugned order passed under section 74 of the GST Act. It was therefore submitted that the implementation and execution of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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