9911796707
TMI Blog2024 (11) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the bank account of petitioner - recovery of the outstanding interest payable in pursuant to garnishee notice - HELD THAT:- Though several contentions have been urged by both sides with regard to compliance/non compliance of the mandatory prescribed by the CGST Act prior to issue of notice, without expressing any opinion on the merits/demerits of the rival contentions and in order to provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -13 in Notice No. 02/2023 (DRC-13) and DIN: 20240757000000000D2A. ii. To issue the writ of mandamus or any other appropriate writ in the nature of mandamus writ, order or direction directing direct the Respondent No. 2 to lift the attachment placed on the bank account No.32445027247 of the Petitioner maintained with State Bank of India, No. 117, 7th Block Industrial Layout, Koramangala , Bengaluru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank account for the alleged demand in a sum of Rs.64,49,778/- is illegal, arbitrary and contrary to the principles of natural justice apart from being vitiated on account of non-following of prescribed law prior to issuing notice invoking Section 79 of the CGST Act and as such, the impugned order at Annexure-E deserves to be quashed. 4. Per contra, learned counsel for the respondent on instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed to appear before respondent No. 2 on 14.10.2024. iii) On that day, i.e., 14.10.2024, respondent shall furnish copies of notices/intimations/documents etc., which have come into existence prior to Annexure-E dated 30.07.2024 to the petitioner. iv) Upon the respondents furnishing the said documents to the petitioner, petitioner shall submit reply to the same, pursuant to which respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
