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2022 (12) TMI 1174 - HC - GSTAttachment of Bank account of petitioner - Remission of deficit court fees of Rs.600/- during the course of this day - petition dismissed on the ground that the appellant / writ petitioner is not aware of the fate of the revisional application, which it had filed against the order passed by the appellate authority dated 7th February, 2014 - HELD THAT:- The appeal is partly allowed and the order passed in the writ petition is set aside with a direction to the appellant to file an application before the revisional authority clearly setting out all facts and requesting the revisional authority to recall the order disposing of the revisional application and if such an application is filed, the revisional authority shall take up the same and pass a speaking order on merits and in accordance with law after affording an opportunity of personal hearing to the authorised representative of the appellant. As stated by the learned Advocate for the appellant that sum of Rs.16,51,924/- has been recovered after the writ petition was dismissed, we feel the interest of revenue has been sufficiently safeguarded as more than 50% of the total dues has already been recovered. Therefore, the garnishee order for the balance amount shall be kept in abeyance and abide by the orders to be passed by the revisional authority in terms of the above direction. The attachment of the bank account of the appellant shall be lifted within a period of three days from the date of receipt of the server copy of this judgment in order to enable the appellant to operate its bank account - Application disposed off.
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