TMI Blog2022 (9) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... This would adequately secure the tax amount for the department and further take care the interests of the revenue at this stage. This petition is allowed by setting aside the communication dated 7.5.2022 and the satisfactory note/order dated 6.5.2022 whereby the current the Current Account No. 920020067484110 of the petitioner with the Axis Bank, Shahibaug Branch, Ahmedabad has been attached. The attachment shall be lifted on the condition that the petitioner furnishes to the competent authority of the respondent authority the bank guarantee for the amount equivalent to Rs. 6,10,511/- - Petition allowed. - R/SPECIAL CIVIL APPLICATION NO. 10804 OF 2022 - - - Dated:- 24-8-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ). The petitioner appeared before the authority on 7.2.2022 and requested for providing documents in respect of the queries which were raised by the authority. 3.2 It is stated by the petitioner that he sent reply dated 5.3.2022 answering the queries alongwith all the documentary evidence as to the the transactions and payments made to Sabarmati Resources Ltd.. The petitioner requested the authorities to intimate the petitioner if further investigation was required. 3.3 From the Satisfactory Note, it could be gathered that the allegations against the petitioner are that the department had reason to believe that M/s. Sabarmati Resources Limited was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no demand has been raised pursuant to framing of assessment by the authorities and the petitioner did not have opportunity to put forth his case. It was submitted that all the business transactions of the petitioner are linked to the bank account which is attached and therefore, the petitioner finds it difficult to run the business and make a living. 4.1 The petition was contested by the respondents by filling affidavitin- reply to submit that the petitioner was given ample time to submit the evidence to prove the genuineness of purchase transactions with M/s. Sabarmati Resources Limited, however, the petitioner could not prove the genuineness of the transactions. Therefore, the authorities were constrained to protect the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yet to complete. 5.2 It would be just and proper to require the petitioner to submit the bank guarantee in respect of the tax amount of Rs. 6,10,511/-. This would adequately secure the tax amount for the department and further take care the interests of the revenue at this stage. 6. In the above view, this petition is allowed by setting aside the communication dated 7.5.2022 and the satisfactory note/order dated 6.5.2022 whereby the current the Current Account No. 920020067484110 of the petitioner with the Axis Bank, Shahibaug Branch, Ahmedabad has been attached. The attachment shall be lifted on the condition that the petitioner furnishes to the competent authority of the respondent authority the bank guarantee for the amount equiva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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