9911796707
TMI Blog2024 (3) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... borty Mr. S. Sanyal. 1. This intra-Court appeal is directed against the order dated 13th July, 2023 by which the learned Single Bench declined to grant any interim order in the writ petition but directed the 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 wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from his credit ledger of Rs. 12440518.00 (Form IGST- Rs. 20386, Form CGST- Rs. 6214409 and Form SGST-Rs. 6205723.00). He also informed in his reply that he challenged the order by filing a Writ Application No. 15766 of 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found satisfactory after carefully considering the documents and information available and no further proceeding required against the Form GST DRC-01A issued on 04.10.2023 vide reference no. ZD191023003790." 3. As could 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. In the present case the same principle has to be applied to 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 garnish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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