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2023 (9) TMI 225 - GUJARAT HIGH COURTSeeking rectification order under section 161 of the Goods and Services Tax Act, 2017 with reference to adjudication order under section 74 of the Goods and Services Tax Act, 2017 in respect of the Assessment Year 2018-2019 - provisional attachment of Bank Accounts - HELD THAT:- There is no gainsaying that the issue raised by the petitioner and for which the rectification has been sought for, would be under examination by the revisional authority. In view of the revisional proceedings having been commenced, the present petition and the prayers made therein are rendered not liable to be gone into as the revisional authority is in the process of adjudication of the disputed aspects. It was requested by learned advocate for the petitioner Mr. Uchit Sheth that revisional authority may be directed to complete the proceedings within time-bound. This request is reasonable. Therefore, it is directed that the revisional authority shall complete the proceedings initiated under section 108(1) of the Act and pass appropriate orders in accordance with law after examining the merits of the issue involved within eight weeks from the date of receipt of order. In that process, the petitioner shall be granted opportunity of hearing. At this stage, learned advocate for the petitioner submitted that till the revisional decision is rendered by the revisional authority, interim relief granted earlier by this court about not taking coercive action may be continued so that irreversible situation may not arise for the petitioner - the present petition is disposed of.
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