TMI Blog2018 (3) TMI 1914X X X X Extracts X X X X X X X X Extracts X X X X ..... he balance as on today in both the bank accounts shall be maintained. 2) The petitioners shall maintain a minimum stock balance of ₹ 50 lacs - R/SPECIAL CIVIL APPLICATION NO. 4835 of 2018 - - - Dated:- 28-3-2018 - HONOURABLE MR.JUSTICE AKIL KURESHI AND HONOURABLE MR.JUSTICE B.N. KARIA Appearance: KUNTAL A PARIKH(7757) for the PETITIONER(s) No. 1,2 for the RESPONDENT(s) No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the petitioners to remain present on 5.3.2018 showing cause why such amount should not be collected. On 27.2.2018, the said officer wrote two separate letters to the petitioners' banks i.e. IDBI bank, Alkapuri and Union Bank of India, Nizampura provisionally attaching the bank accounts for the due amount of ₹ 30.88 lacs of taxes. On 19.3.2018, said officer issued a further notice in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel also contended that the further notice dated 19.3.2018 covered the same period for which previous notice dated 27.2.2018 was issued. Sub-section(3) of section 74 permits the authority to issue the notice for a period other than the period for which notice under sub-section(1) of section 74 of CGST Act has been issued. Subsequent notice dated 19.3.2018 was therefore, without jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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