9911796707
TMI Blog2025 (3) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (3) TMI 250 - BOMBAY HIGH COURT]. The Hon'ble Gauhati High Court has infact already struck down these Notifications. Though on this issue, the Telangana High Court has held in favour of the Petitioner before it, the Telangana High Court came to the conclusion that because of the order of the Hon'ble Supreme Court in Re-Cognizance for extension of limitation [2022 (1) TMI 385 - SC ORDER] the assessment was not time barred. This order of the Telangana High Court has been challenged before the Hon'ble Supreme Court, and which is pending adjudication. Once these are the facts, it is opined that the Petitioner has not only made out a case for admission but also for grant of interim relief.
Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice. One of the grounds canvassed is that the Show Cause Notice was never served upon the Petitioner, and hence, there has been a breach of the principles of natural justice which itself makes the impugned order vulnerable to challenge. If the impugned order goes, naturally the impugned Garnishee Notice cannot stand and would also have to be set aside. 5. This apart, it is the case of the Petitioner that in any event the impugned order passed on 13th August 2024 was for the Financial Year 2019-2020. It is submitted that therefore, the impugned order ought to have been passed by 31st March 2024. However, the impugned order has been passed on 13th August 2024 on the strength of the Notifications dated 28th December 2023 and 16th Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion can be taken to the issuance of the said Notifications. As far as the question whether the Notifications have been issued on the recommendation of the GST Council, the learned AGP submitted that she is not in a position to state whether in fact the two subsequent Notifications dated 28th December 2023 and 16th January 2024 were issued on the recommendation of the GST Council, or otherwise. 8. Having heard the learned counsel for the parties, we are of the view that arguable questions are raised in the above Writ Petition. We also find that the issues raised in this Writ Petition are pending adjudication in several other Writ Petitions, including Writ Petition No.5146 of 2024 and Writ Petition No. 5471 of 2024. We find that the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Court be pleased to grant an interim stay on the execution and implementation of the Impugned garnishee Notice issued in Form DRC-13 dated 14.02.2025 issued to the Respondent No. 4 and the Respondent No. 4 be directed not to take any further action pursuant to the Impugned Order dated 13.08.2024 with respect to the accounts maintained by the Petitioner in the bank of Respondent No. 4, pending the hearing and final disposal of this Petition; (h) this Hon'ble Court be pleased to grant an interim stay on the operation, execution and implementation of the Impugned Order dated 13.08.2024 bearing reference number ZD270824040050S, issued by the Respondent No. 3 and to direct the Respondent No. 3 or any officers of Respondent No.1 and Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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