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2021 (11) TMI 689 - HC - GSTAttachment of Bank Account of petitioner - section 83(1) of the CGST Act - HELD THAT:- Mr. Jetly, learned senior advocate for the respondents seeks 6 (six) months’ time to complete the proceedings. Mr. Mishra informs that the petitioner does not intend to file any further reply. In such circumstances, we expect the office of the Principal Commissionerate to proceed to decide the show-cause notice issued to the petitioner, without wasting any further time. While rejecting the prayer of Mr. Jetly, we direct the adjudicating authority, i.e., the Additional Commissioner, to decide the show-cause notice in accordance with law and upon granting opportunity of hearing to the petitioner, as early as possible, and preferably within two months from date of receipt of a copy of this order. All contentions are left open for being urged by the petitioner before the adjudicating authority. This writ petition shall be listed on 28th January, 2022 for reporting compliance of this order.
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