9911796707
TMI Blog2024 (9) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanyal ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. The instant writ petition has been filed, inter alia, challenging the steps taken by the respondents pursuant to an order of rectification dated 2nd May 2024. It is the petitioners' case that a determination was made on 7th December 2023 under Section 73 of the WBGST / CGST Act, 2017 (here in after referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im constitutes 43 per cent of the demanded tax. He submits that the aforesaid recovery is irregular as the respondents proceeded to recover the said amount even before the period of expiry of filing of the appeal. He further submits that the time to file an appeal from the order dated 2nd May 2024 had only expired on 2nd August 2024. In view thereof, he submits that this Hon'ble Court may be pleas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernate remedy available to the petitioners. 6. It appears that the present writ petition was filed on 19th July 2024. Having regard thereto, I permit the petitioners to approach the appellate authority. In the event, the petitioners approach the appellate authority within a period of 15 days from date, the appellate 2 authority, having regard to the pendency of the writ petition before this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenge before the appellate authority, shall be deemed to be stayed and consequentially, the order of attachment of the petitioners' bank account issued in Form GST DRC - 13 dated 25th June, 2024 shall not be given further effect. 8. With the above directions and observations, the writ petition being WPA 18535 of 2024 is accordingly disposed of. 9. All parties shall act on the basis of the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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