9911796707
TMI Blog2025 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... of respondent no.4. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by orders dated July 8, 2024 and October 30, 2024 passed by the respondent authorities. 3. The first order dated July 8, 2024 is an order whereby provisional attachment was made of the bank account of the petitioner. Subsequent to passing of this provisional attachment order under Section 83 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act') the petitioner approached the High Court and the coordinate Bench of this Court vide order dated October 15, 2024 had directed the authorities to consider the objections of the petitioner, and thereafter, pass a reasone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Twenty Three Lakhs Seventy Three Thousand Two Hundred and Sixty Seven only) not paid by M/s Rajat Infra Developers Pvt. Ltd., (GSTIN- 09AAFCR7861J2ZR) 545, Lakhanpur, Khyora Bangar, Vikas Nagar, Kanpur Nagar 208001 during the period from July, 2017 to September, 2023 and order to recover the same from them under Section 74(1) of the UPGST Act, 2017 as discussed in the foregoing paras. (iii) I order to recover interest from them at applicable rates under the provisions of Section 50 of the CGST Act, 2017 and the corresponding provisions of the UPGST Act, 2017, on the GST demanded as mentioned in para (i) and para (ii) above and discussed in the forgoing paras. (iv) I impose a penalty amounting to Rs. 2,23,73,267/- (Rupees Two Crores Twen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 of the CGST Act, 2017. (ii) I impose a penalty of Rs. 2,23,73,267/- (Rupees Two Crores Twenty Three Lakhs Seventy Three Thousand Two Hundred and Sixty Seven only) upon Shri Prabhakant Shri Ram Yadav, Director of M/s Rajat Infra Developers Private Limited (GSTIN- 09AAFCR7861J2ZR), 545, Lakhanpur Khyora Bangar, Vikas Nagar, Kanpur Nagar, 208001 (UP) under Section 122 (1A), Section 122 (3), Section 125 read with Section 127 of the UPGST Act, 2017." 6. Learned counsel appearing on behalf of the petitioner submits that the petitioner is in the process of taking recourse of filing an appeal against the order passed under Section 74 of the Act. 7. Learned counsel appearing on behalf of the petitioner has once again raised objection with reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and filed his objections and was heard by the respondents authorities, which culminated subsequently in the order dated October 30, 2024 wherein the objections of the petitioner were rejected by the respondent authorities. Furthermore, in the present the case show cause notice issued under Section 74 of the Act has also been adjudicated upon and a final order passed under Section 74 of the Act as provided above. 9. In light of the above facts and circumstances of the case, we are of the view that the objections of the petitioner were dealt with by the respondent authorities and the provisional attachment was justified under Section 83 of the Act for a period of one year. The said period would only come to an end on July 7, 2025. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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