9911796707
TMI Blog2024 (6) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... stant writ petition has been filed. 3. Ms. Basu, learned advocate appearing for the petitioner submits that the petitioner being aggrieved by an order passed under Section 73 of the said Act in respect of the tax period July 2017 to March 2018 dated 24th March 2023, had preferred an appeal under Section 107 of the said Act. At the time of filing of the appeal the petitioner had made a pre-deposit of 10 per cent as is required to be made under Section 107 (6) of the said Act. Factum of such deposit would corroborate from Form GST APL - 01 dated 2nd October 2023. The said appeal was admittedly filed beyond the period of limitation. Records reveal that the petitioner had approached this Court by placing reliance on a notification dated 2nd No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the factum of such payment was also communicated to the Assistant Commissioner of State Tax by communication in writing dated 19th April 2024. Notwithstanding the aforesaid, order of attachment dated 8th August 2023, attaching the petitioner's bank account as would appear from Form GST DRC - 13 had not been withdrawn. It is further submitted that the respondents are acting in colourable exercise of power, on one hand in continuing with the order of attachment and on the other hand in not disposing of the above appeal, by giving benefit of the notification dated 2nd November 2023 to the petitioner. In the circumstances, it is submitted that this Court may be pleased to issue appropriate directions for revocation of the order of attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner now stands regularized in terms of the notification dated 2nd November 2023 and the petitioner having complied with the conditions indicated hereinabove, the respondent could not have denied the benefit of Section 107 (7) of the said Act. Since, the said Act does not permit continuance of recovery proceeding for the balance amount and the same is deemed to be stayed, once, the provisions of Section 107 (6) of the said Act are complied with, I am of the view that the order of attachment dated 8th August 2023 passed by the respondents cannot be permitted to continue. The same is accordingly quashed. The appellate authority is directed to forthwith hear out and dispose of the appeal on merit preferably within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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