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TMI Blog2025 (3) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... akar For the Respondent : Mr. J.K. Jayaselan Government Advocate ORDER This Writ Petition has been filed seeking to quash the proceedings of the respondent in DRC - 07 for the year 2017-2018, dated 29.12.2023 and the consequential order passed under Section 73 of Goods and Services Tax Act 2017, dated 29.12.2023, in Ref.No.ZD331223266217M and the consequential attachment notice in Form DRC-13 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. By order dated 21.12.2022, this Court permitted the petitioner to file written submissions and raise all grounds, including whether the liability would arise under Sections 73 and 74 of the GST Act and directed the second respondent therein to consider the same on its own merits and in accordance with law. Accordingly, the petitioner filed the written submissions. Thereafter, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent passed a final order pursuant to the show cause notice dated 31.10.2022. Aggrieved over the same, the petitioner has filed an appeal [Appeal No.372 of 2024] before the appellate authority namely, the Joint Commissioner of CGST and Central Excise (Appeals), Coimbatore at Madurai, which is now pending. However, the respondent has passed a consequential attachment order dated 27.01.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t / Assessing Authority shall be kept in abeyance. It is also made clear that this Court has not expressed any of its views with regard to the merits of the matter and that it is open to the appellate authority to consider the same on its own merits. 6. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, connected Miscellaneous Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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