9911796707
TMI Blog2024 (11) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notices issued through the GST Portal and the original of the said show cause notices were not furnished to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. This Court is inclined to set aside the impugned orders dated 13.12.2023 passed by the second respondent and the consequential Provisional Attachment order dated 05.06.2024 passed by the first respondent - The orders impugned herein are set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of GST returns. 4.1. He further submits that, if an opportunity is provided, the petitioner would be able to substantiate his case and also he agrees to make a payment of 10% of the disputed tax in respect of the impugned assessment period. 5. Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) appearing for the respondents 1 2 would submit that subject to the deposit of 10% of the disputed tax by the petitioner in respect of the impugned assessment period, this Court can remand the matter to the Authority concerned for passing appropriate orders. 6. Heard the learned counsel for the petitioner as well as the learned Government Advocate (Taxes) for the respondents 1 2 and perused the materials available on record. 7. Considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the respondent shall consider the same and issue a 14 days clear notice by fixing the date for 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 orders 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. The third respondent/Bank is directed to defreeze the Bank account of the petitioner immediately upon the production of a copy of this order, in case the petitioner's Bank account is attached. 9. With the above directions, these writ petitions are dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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