9911796707
TMI Blog2023 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 intimation dated 08.03.2022 issued u/s. 73(5) of the Act by Respondent No. 2 for period 2018-19 (being Exhibits ''hereto) and after going into the validity and legality thereof to quash and set aside the same. b) That that this Hon'ble Court be pleased to issue 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 show cause notice dated 29.04.2022 issued u/s 73 of the Act by Respondent No. 2 for period 2018-19 (being Exhibits ''hereto) and after go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posal of this petition the Respondents, their successors in office, subordinates, servants and agents be restrained by an order and injunction of this Hon'ble Court be pleased to stay the execution, operation and implementation and from taking any steps pursuant to the impugned order dated 24.06.2022 passed u/s 73 of the Act by Respondent No. 2 (being Exhibit ''hereto) and impugned notice dated 23.11.2022 issued u/s 79(1)(c) of the Act by Respondent No. 2 (being Exhibit ''hereto). h) That pending the hearing and final disposal of the petition the Respondents, the Respondent No. 2 should be directed to release the bank attachment. i) For ad-interim and interim reliefs in terms of prayer clause (f) and (g) above; j) for costs of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned officer to re-examine the issues and reach an appropriate conclusion in regard to tax which would be payable by the Petitioner. 5. In the above circumstances, Mr. Takke on instructions of the said officer who is present in the Court would submit that the impugned order dated 24th June 2022, passed under Section 73(5) of the Maharashtra Goods and Service Tax Act, 2017 (for short "MGST Act"), can be set aside. As also the consequent attachment of the Petitioner's bank 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. 6. We accordingly accept the statement as made by Mr. Takke on behalf of the Respondent-Revenue and accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
