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TMI Blog2024 (10) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... and is also mentioned having total of Rs. 2,16,14,681/-. On perusal of the above summary of the order, again a query was raised to learned Assistant Government Pleader Mr. Dave to make a statement at bar that there is no detail order in existence on the record of the respondents which is passed on 06.01.2020. Therefore, in absence of any order, for which, the summary of the order was issued on 25.01.2020, the same cannot be sustained and accordingly, the summary of the order dated 25.01.2020 in FORM GST DRC-01 is hereby quashed and set aside and consequent action for the recovery on the basis of such summary of the order in absence of any detailed order passed under any of the provisions of the GST Act is also hereby quashed and set aside i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely. (d) Pending admission, final hearing and disposal of this petition, to stay implementation and operation of FORM GST DRC-07 at Annexure-A, Annexure-B Annexure-C on such terms and condition that may deem fit and proper to the Hon ble Court. 3. The brief facts of the case are that respondent No.3 conducted a raid on the business premises of the petitioner No. 1-Company on 03.01.2020 and also had drawn a panchnama. On request of petitioner No. 2 on account of the medical emergency, proceedings of the search was postponed to 06.01.2020 by sealing the business premises. 3.1. The search was continued on 06.01.2020 and the statement of the petitioner No. 2 was recorded on the letter head of the petitioner Company. 3.2. The show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T DRC-01 however, petitioner was never granted any opportunity of personal hearing to explain the circumstances in question nor any hearing had taken place on or before 06.01.2020. 3.6. Petitioner has therefore, challenged the orders before this Court with this aforesaid prayers. 4. Learned advocate Mr. Chetan Pandya, for the petitioner submitted that the respondent authorities have served the summary of the order without any detail order and the respondent authorities have tried to initiate the recovery action pursuant to the summary of the order. It was submitted that the respondent authorities have never passed any order under Section 74 of the GST Act but only summary of the order was issued to the petitioner. 5. It was therefore submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no detail order in existence on the record of the respondents which is passed on 06.01.2020. Therefore, in absence of any order, for which, the summary of the order was issued on 25.01.2020, the same cannot be sustained and accordingly, the summary of the order dated 25.01.2020 in FORM GST DRC-01 is hereby quashed and set aside and consequent action for the recovery on the basis of such summary of the order in absence of any detailed order passed under any of the provisions of the GST Act is also hereby quashed and set aside including the attachment of any of the bank accounts of the petitioner. 10. The respondents are directed to pass an appropriate order for lifting the attachment of the bank accounts of the petitioner forthwith. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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