9911796707
TMI Blog2024 (10) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... other ITC Column' and the said aspect was stated by the Petitioner in its reply dated 05.09.2023, but the 1st Respondent had not considered the reply filed by the Petitioner had passed the impugned orders and that apart a sum of Rs. 2,99,000/- have been recovered for the tax liability of Rs. 2,33,000/-. Therefore, this Court is of the view that the impugned orders dated 27.12.2023 and 12.03.2024 are liable to be set aside. The orders impugned herein is set aside - Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is lifted. As a sequel, 2nd respondent is directed to release the attachm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2023 came to be passed, thereafter 1st respondent suo motu has passed the rectification order dated 12.03.2024, modifying the penalty already levied. He further submitted that though the documents were readily available, the petitioner could not react immediately against the demand order, for the reason that the proprietor of the Company was preoccupied with the family commitment. Thereafter, the 1st Respondent issued a Demand Notice dated 18.06.2024 followed by bank attachment notice dated 10.07.2024 to the Petitioner's bank account maintained with the 2nd Respondent with regard to the demand order. Further, the 1st Respondent had also blocked Electronic Credit Ledger of the Petitioner on 19.08.2024 against the Demand Order and purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2024 are liable to be set aside. Accordingly, this Court passes the following order: (i) The orders impugned herein is set aside. (ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks thereafter. (iii) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same and issue a 14 days clear notice by fixing the date of personal hearing to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. (iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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