TMI Blog2024 (3) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases of Badal Shambhubhai Shah vs. Directorate General of Goods and Service Tax Intelligence [ 2020 (3) TMI 617 - GUJARAT HIGH COURT] and M/s. Futurist Innovation Advertising vs. Union of India Ors. [ 2022 (1) TMI 698 - BOMBAY HIGH COURT] wherein direction was issued to the competent authority to lift the attachment over the bank account wherein the period of one year had elapsed. In the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents to file their affidavit-in-opposition within a time frame. Since the issue lies in a narrow campus, the learned advocate for the appellant requests the Court to take the writ petition along with the appeal and dispose of the same by a common order and judgment. His request is acceded to and the writ petition as well as the appeal and the connected application are disposed of by this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 before the Honorable Calcutta High Court. From the B.O. portal, it is found that the taxpayer availed ITC of Rs. 11700.00 under the IGST, Rs. 6214409.00 under the CGST and Rs. 6214409.00 under the SGST for the period from 01/04/2018 to 31/03/2019 in his return GSTR-3B. It is also found that the order U/S 73(9) of the Act, 2017 and Form GST DRC-07 was issued on 01/02/2022 regarding the excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be seen from the above order the authority has also taken note of the rectification order dated 26th July, 2022 and also the order passed in the earlier writ petition and found the submission of the appellant to be satisfactory and no further proceedings are required to be taken against Form GST DRC-01A issued on 4th October, 2023. If such be the factual situation the garnishee order dated 20th J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. Accordingly, the writ petition and the appeal along with the connected application are allowed with a direction to the authority concerned to lift the garnishee order dated 20th July, 2022 by addressing the Indian Oil Corporation and also lift the attachment over the appellant s bank account by addressing his bankers. 5. This direction be complied with within a period of one week fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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