TMI Blog2023 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... k account vide notice dated 23rd November 2022, issued in Form GST, DRC-13 can also be set aside, with liberty to the Revenue to pass a fresh appropriate order. The impugned order as well as attachment set aside - This however shall be subject to the Petitioner extending full cooperation in regard to the fresh assessment now being undertaken by the Revenue. Petition disposed off. - G.S. KULKARNI, JITENDRA JAIN, JJ. For the Petitioner : Mr. Naresh Jain i/by Ms. Neha Anchlia. For the Respondent No. 1 (UOI) : Mr. Upendra Lokegaonkar a/w. Mr. Y. R. Mishra For the Respondent No. 2 (State) : Mr. Himanshu Takke, AGP. For the State Tax Officer: Ms. Janhavi S. Mahadik, MUM-VAT-C139 Nodal-9, present. P.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned notice dated 23.11.2022 issued u/s 79(1)(c) of the Act by Respondent No. 2 (being Exhibit hereto) and after going into the validity and legality thereof to quash and set aside the same. e) That that this Hon ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ under Article 226 of the Constitution of India, directing the Respondent No. 2 to instruct the Bank to unfreeze the bank account of the Petitioner. f) That that this Hon ble Court be pleased to declare section 169 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs by passing the following order:- Stand over to 30th August 2023. High on Board in order to enable the designated officer of the Respondent Revenue to verify the contentions as the Petitioner intends to urge. The Petitioner has agreed to co-operate by supplying all information. Let the Petitioner attend the office of the designated officer on Wednesday the 23rd August 2023, at 3.00 p.m. 3. Today, Mr. Takke, learned AGP on instructions of Ms. Jyoti Chavan, who is present in the Court would submit that the Petitioner had appeared before the concerned officer along with the relevant documents. It is submitted that, now an appropriate course of action including as to whether an audit needs to be undertaken is being considered by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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