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2022 (5) TMI 65 - MADRAS HIGH COURTNotice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 - Attachment of various properties - seeking stay of Form GST DRC-16 dated 20.11.2021 - time limitation - HELD THAT:- The present writ petition challenging the Form GST DRC-16 is belated and therefore, the writ petition is liable to be dismissed. That apart, in Form GST DRC-16 merely attaches immovable properties. There is no attachment of any bank accounts. The petitioner appears to be interested in dragging on the proceeding though the petitioner appears to be in arrears of huge amount of tax for these assessment years. Since the matter has been remitted back, it is not open for the petitioner to now seek for quashing of the Form GST DRC-16. It is sufficient to state that the petitioner should participate in the proceedings before the respondent in terms of the notice dated 14.02.2022. The respondent is directed to proceed further in terms of notice dated 14.02.2022 and bring a closure to the issue one way or the other in terms of the order of the learned single Judge as affirmed by the Division Bench of this Court within a period of 3 months from the date of receipt of a copy of this order - Petition disposed off.
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