9911796707
TMI Blog2024 (9) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... 3rd Respondent (Annexure - E) under section 67 of the CGST Act; (ii) Quashing the order of provisional attachment of bank account vide orders in Form GST DRC-22 dated 28.05.2024, issued by the 1st Respondent (Annexure - L1, L2 and L3), under Section 83 of the CGST Act; (iii) Quashing the pre-show cause intimation dated 28.06.2024, in Form GST DRC-01A issued by the 2nd Respondent (Annexure - S2) under Section 74 of the CGST Act; (iv) Quashing the Show Cause Notice dated 02.08.2024 in Form GST DRC-01, issued by the 2nd Respondent (Annexure - V) under Section 74 of the CGST Act." 2. Heard the learned Senior counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Senior counsel for the petitioner invited my attention to the impugned order of seizure in order to point out that the documents, records etc., belonging to the petitioner having been seized as long back as on 09.01.2024, the respondents have already taken necessary steps to quantify the alleged liability of the petitioner by issuing a pre-show cause notice intimation as well as the show cause notice based on the aforesaid documents and consequently, the respondents would not require the said documents any longer and the same are to be returned to the petitioner for the purpose of enabling it to carry on his business. It is also submitted that the order of seizure has spent/exhausted itself by issuance a pre-show cause notice intimation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... longer and the respondents are to be directed to return back the said documents, especially when the petitioner is into real estate business and the documents are required for the purpose of its business. Under these circumstances, though the order of seizure dated 09.01.2024 does not require to be interfered with in the light of the issuance of the pre-show cause notice intimation and the show cause notice issued by the respondents, suffice it to state that direction are to be issued to the respondents to return back all the documents seized by them vide Annexure-E dated 09.01.2024. 8. Insofar as the impugned provisional bank attachment orders at Annexures-L1, L2 and L3 dated 28.05.2024 are concerned, in the light of the specific contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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