9911796707
TMI Blog2023 (12) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution of India, the petitioner has prayed for the following substantive reliefs :- "A. This Hon'ble Court may be pleased to hold that the impugned demand passed vide order dated 21.1.2022 and 21.3.2022 passed in violation of natural justice is bad in law and needs to be set aside in the interest of justice. B. Also De freeze the current Bank Account no. 017100101004797 Saraswant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -18. (ii) On 2nd December 2019, respondent no. 1 issued notice to the petitioner intimating discrepancies in the returns after scrutiny. Thereafter, the petitioner along with its new consultant visited the office of the respondents and informed about making good short payment for the period 2017-18. (iii) On 21st January 2022, DRC-07 was issued demanding CGST of Rs. 4,54,076/- and of similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consultant. The petitioner, however, admitted that he had not intimated the change of email ID on account of change of consultant to the respondents. The petitioner further contended that no proper show cause notice has been issued and, therefore, there is violation of principles of natural justice. The petitioner, therefore, prayed that this Court should exercise its discretion under Article 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and with their assistance have perused the records. 6. In our view, there is a factual dispute with respect to service of notice as contended by the petitioner and the respondents. Admittedly, the petitioner had not informed about the change of email ID to the respondents. The petitioner is also not in a position to explain as to why the petitioner did not inform the change of email ID and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present petition. (iii) The petitioner would make an application to the respondents to de-freeze the bank account after having filed an appeal and on deposit of mandatory pre-deposit under Section 107(6) of the CGST Act. (iv) The respondents shall decide the application for de-freezing the account within a period of two weeks from the date of filing of the application by the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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