2022 (4) TMI 1636

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmissioner, CGST, Gandhinagar in the Form GST DRC 22 dated 02.11.2020 cannot be said to be in force or operation as on date as it has outlived its statutory life of one year. In such circumstances, the IDFC First Bank, Rakhiyal Branch, Ahmedabad, shall permit the writ applicant to operate its bank account. - HONOURABLE MR. JUSTICE J.B.PARDIWALA ANDHONOURABLE MS. JUSTICE NISHA M. THAKORE For the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such instructions, the bank would start permitting the account holder to operate his account. 4. We dispose of this writ application observing that the impugned order passed by the Commissioner, CGST, Gandhinagar in the Form GST DRC 22 dated 02.11.2020 cannot be said to be in force or operation as on date as it has outlived its statutory life of one year. In such circumstances, the IDFC First Bank .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X