TMI Blog2021 (8) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... e date on which a search was carried out at the premises of the petitioner under Section 67 of the Central, GST, 2017. Therefore, there was no inherent lack of jurisdiction in issuing the attachment order. Post decisional hearing was to be afforded by respondent no.3 after it had issued, the attachment order dated 14.1.2021 (Annexure-3 to the writ petition). In that regard, the petitioner has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for respondent nos.1 3. The instant petition has been filed with the following prayer: a) Issue a writ of mandamus or any other appropriate writ, order or direction to respondent no.1 to supply of documents mentioned in Annexure-A of Panchnama dated 14.1.2021 at Serial No.1 to 16 and Serial No.18 to the petitioner for statutory compliances. b) Issue a writ of mandamu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch was carried out at the premises of the petitioner under Section 67 of the Central, GST, 2017. Therefore, there was no inherent lack of jurisdiction in issuing the attachment order. As to the further submission made by the learned counsel for the petitioner that opportunity of hearing has been denied, we find that post decisional hearing was to be afforded by respondent no.3 after it had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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