9911796707
TMI Blog2024 (9) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, 2023 or the order dated 2nd May, 2024, before this Court by invoking the extra ordinary writ jurisdiction, especially when there is an efficacious alternate remedy available to the petitioners. The petitioners are permitted to approach the appellate authority. In the event, the petitioners approach the appellate authority within a period of 15 days from date, the appellate 2 authority, having regard to the pendency of the writ petition before this Court, shall condone the delay and hear out the appeal on merits with in a period of 8 weeks from the date of filing of the appeal. In the event, the appeal is filed with in the time prescribed here in above, and if it is found that 10 per cent of the tax in dispute has already been recovere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ching the petitioners bank account maintained with the Bank of Boroda, Raiganj Branch. 3. Mr. Ray, learned advocate appearing for the petitioners would submit that even prior to attaching the petitioners bank account, a sum of Rs.88,635/- had been recovered from the petitioners Electronic Cash Ledger, on 4 th June, 2024, which according to him constitutes 43 per cent of the demanded tax. He submits that the aforesaid recovery is irregular as the respondents proceeded to recover the said amount even before the period of expiry of filing of the appeal. He further submits that the time to file an appeal from the order dated 2nd May 2024 had only expired on 2nd August 2024. In view thereof, he submits that this Hon ble Court may be pleased to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en recovered, the appellate authority shall not insist for any further pre deposit. 7. In the event, the appeal is filed with in the time prescribed here in above, and if it is found that 10 per cent of the tax in dispute has already been recovered from the petitioner or in the alternative if the above amount is deposited as pre-deposit along with the appeal, having regard to the provisions contained under Section 107(7) of the said Act, the orders which shall form subject matter of challenge before the appellate authority, shall be deemed to be stayed and consequentially, the order of attachment of the petitioners bank account issued in Form GST DRC 13 dated 25th June, 2024 shall not be given further effect. 8. With the above directions an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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