TMI Blog2020 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... t to reply to the notice issued in Form-01A. It is only thereafter that the further proceedings under GST DRC-01 could have been initiated. Our attention has been drawn to page-85 of the paper book which is the representation addressed by the writ applicant to the Assistant Commissioner of State Tax-04 (Enrocement), Surat, bringing this fact to his notice. This writ application is disposed off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rayed for the following reliefs: a) to quash and set-aside the impugned provisional attachment order, i.e. Form GST DRC-22, for both the premises i.e. for factory premises and residential premises issued in Form GST DRC 22 dated 24.07.2020 by respondent no.4. or As alternative prayer to allow the petitioner so change the bank and then create an additional charge along with bank by r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g) And for this act of kindness, the petitioner shall, as in duty bound, ever pray. 2. We have heard Dr. Avinash Poddar, the learned counsel appearing for the writ applicant. This is a second round of litigation. In the first round of litigation, the writ applicant came before this Court by filing the Special Civil Application No. 9527 of 2020 which came to be disposed of vide order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in writing. The writ applicant, upon receipt of the notice from the respondent No.4, shall appear on that particular date and make his submissions. The respondent No. 4 shall, thereafter, proceed to pass a fresh order in accordance with law. 7. We are not inclined to disturb the order so far as the provisional attachment of the property of the writ applicant is concerned. Ordinarily, we wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitiated. Our attention has been drawn to page-85 of the paper book which is the representation addressed by the writ applicant to the Assistant Commissioner of State Tax-04 (Enrocement), Surat, bringing this fact to his notice. 4. We dispose of this writ application with a direction to the Assistant Commissioner of State Tax-04 (Enrocement), Surat respondent No.4 before us, to immediately look ..... X X X X Extracts X X X X X X X X Extracts X X X X
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