Tax Defaulter's Challenge to GST Attachment Notices Rejected After Multiple Delay Tactics and Non-Compliance

The HC disposed of a writ petition challenging a GST DRC-16 order and attachment notices. The petitioner had previously obtained partial relief in earlier proceedings where the court had directed payment of specified amounts and remanded for fresh orders. Instead of complying, the petitioner filed multiple proceedings. The court noted the belated nature of the current petition and the petitioner's apparent attempt to prolong proceedings despite substantial tax arrears. The HC directed the respondent authority to proceed according to notice and conclude the matter within three months, subject to the outcome of ongoing proceedings, with no costs awarded.

---

---

Issues:
1. Challenge to impugned order in Form GST DRC-16
2. Compliance with previous court orders
3. Petitioner's response to attachment notices
4. Belated writ petition
5. Participation in ongoing proceedings

Analysis:
1. The petitioner filed a writ petition challenging the impugned order in Form GST DRC-16, seeking to quash it as illegal and requesting compliance with a previous court order. The petitioner's representation dated 16.12.2021 was also mentioned.

2. The petitioner had previously filed writ petitions challenging assessment orders for specific years. The single Judge directed the petitioner to pay a specified amount for each order by a certain date, failing which the orders would be quashed. The matter was remitted back to the respondent for fresh orders within a specified timeframe.

3. Instead of complying with the single Judge's orders, the petitioner approached the Division Bench, which dismissed the appeal. Subsequently, the petitioner filed miscellaneous petitions, which were disposed of, allowing the petitioner to go before the authorities as per the single Judge's remand order.

4. Despite the previous orders, the respondent issued notices for attachment and sale of properties under the GST Act. The petitioner responded to the notices but claimed that the respondent proceeded further by attaching bank accounts. The petitioner sought a stay on the Form GST DRC-16 dated 20.11.2021.

5. The court noted the belated nature of the writ petition and the petitioner's apparent interest in prolonging the proceedings despite being in arrears of a significant tax amount. The court directed the respondent to proceed in accordance with a specific notice and bring closure to the issue within three months, subject to the final outcome of ongoing proceedings.

In conclusion, the writ petition was disposed of with no costs, and connected miscellaneous petitions were closed. The court emphasized the need for the petitioner to participate in the ongoing proceedings as directed.

---