TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Recovery Proceedings Automatically Stayed When Valid Appeal Filed with Pre-deposit Under Section 107</h1> <h3>M/s. N. Sakthivel and Company Versus The Assistant Commissioner (ST) (FAC), Branch Manager, Bank of Baroda</h3> The HC disposed of a writ petition challenging a GST DRC-09 notice and bank account attachment. The petitioner had filed an appeal against the assessment ... Maintainability of appeal - requirement of statutory pre-deposit - Validity of assessment order - benefit of the extended limitation provided under order of the Supreme Court in In Re: Cognizance for Extension of Limitation [2020 (5) TMI 671 - SC ORDER] and [2020 (5) TMI 418 - SC ORDER] - HELD THAT:- Since the same request is pending before the Assessing Authority, it would be appropriate that the petitioner pursue the request before the authority and there is a direction to the Assessing Authority to hear the petitioner and dispose the representation dated 16.07.2021 within a period of four (4) weeks from today. Petition disposed off. Issues:1. Validity of notice dated 09.03.2021 in Form GST DRC-092. Challenge against the order of assessment dated 21.11.2020 under SGST Act3. Automatic stay of recovery proceedings upon filing a valid appeal under Section 107 of SGST Act4. Relief sought for lifting the attachment of bank account5. Pending request before the Assessing Authority for the same relief6. Direction to Assessing Authority to dispose of the representation dated 16.07.2021 within four weeksAnalysis:Issue 1: The petitioner sought a Writ of Certiorari to quash the notice dated 09.03.2021 in Form GST DRC-09, which was issued following an order of assessment dated 21.11.2020 under the SGST Act.Issue 2: An appeal challenging the assessment order was filed on 15.07.2021, benefitting from the extended limitation provided by the Supreme Court. However, an impugned notice of attachment was issued on 09.03.2021, prompting the petitioner to seek relief.Issue 3: The petitioner relied on Section 107 of the SGST Act, arguing that upon filing a valid appeal with the required pre-deposit, there should be an automatic stay on further recovery proceedings. Consequently, the petitioner requested the immediate lifting of the bank account attachment.Issue 4: The court directed the petitioner to pursue the relief request before the Assessing Authority, which was already pending. The Assessing Authority was instructed to hear the petitioner and dispose of the representation dated 16.07.2021 within four weeks from the judgment date.In conclusion, the Writ Petition was disposed of without costs, with a specific direction to the Assessing Authority to address the petitioner's representation promptly. The judgment emphasized the importance of following due process and seeking relief through the appropriate channels, ensuring a fair and timely resolution of the matter.
TaxTMI 
TaxTMI 
