9911796707
TMI Blog2024 (9) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... m the petitioner's bank account - HELD THAT:- Though the petitioner has filed this Writ Petition challenging the order dated 30.04.2024, challenging the very same order dated 30.04.2024, the petitioner has also filed an Appeal before the Appellate Authority, therefore, certainly, the petitioner has to pursue his remedy via. Appeal before the Appellate Authority, in accordance with law. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 2017 and to quash the same and consequently, to restrain the respondent from recovering the tax liability, including interest and penalty from the petitioner's bank account. 3. Mr.M.Varun Pandian, learned counsel for the petitioner would submit that the petitioner has been issued with a show cause notice in Form GST DRC-01 dated 21.08.2023, to which, the petitioner filed their replies on 12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who takes notice on behalf of the respondent submitted that since the Writ Petition is coming up for admission today, he has no instructions as regards the status of the Appeal filed by the petitioner, however, he submitted that in terms of the provisions of the TNGST Act, once the assessment order is passed by the Adjudicating Authority (respondent herein) and any amount is to be recovered from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal before the Appellate Authority, in accordance with law. However, taking into considering of the fact that in pursuance of the impugned order dated 30.04.2024, the petitioner has been initiated with recovery proceedings, this Court is inclined to disposed of the Writ Petition with the following directions;- i The respondent is directed to defer the recovery proceedings till the disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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