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TMI Blog2025 (2) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the second respondent under Section 73 of CGST Act - respondents submitted that the petitioner has an alternative remedy of appeal before the Appellate Commissioner under Section 107 of the TNGST Act, 2017 against the impugned order - HELD THAT:- The petitioner is directed to first exhaust the statutory remedy available under law before approaching this Court. The petitioner shall prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Bank Account No.276507305755555, maintained with the third respondent and restrain the respondents 1 and 2 from proceeding with any further recovery process pursuant to the above impugned order under Form GST DRC-07, bearing Ref No:ZD330824226262M, dated 25.08.2024, passed by the second respondent. 2. Heard both sides. With the consent of both sides, this Writ Petition is disposed of, at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tab on the GST portal and was never communicated to the petitioner through post or physically delivered to him to date. 4. It is further submitted that a Recovery Notice under Form GST DRC-13 dated 18.12.2024 was issued by the first respondent to the third respondent (bank). When the petitioner approached the bank regarding issues with his non-functioning bank account, he came to know about the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essary pre-deposit, the Appellate Commissioner shall entertain the appeal without reference to the period of limitation and dispose of the same on merits and in accordance with law, within a period of two months thereafter.
7. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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