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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Petition maintained and remitted; petitioner must deposit 50% disputed tax within 30 days to lift bank attachment</h1> HC held the petition maintainable and remitted the matter to the first respondent to pass fresh orders on merits, noting the appellate remedy was ... Maintainability of petition - availability of alternative remedy - Rejection of application u/s 161 of the respective GST enactment Act, 2017 - HELD THAT:- As on date, the Appellate remedy is not available. This Court is also not inclined to direct the petitioner to file a statutory appeal, as the petitioner has not filed reply to the show cause notice in Form DRC-01 dated 29.09.2023. Following the consistent view taken by this Court under similar circumstances, this Court is inclined to remit the matter back to the first respondent to pass afresh orders on merits, subject to the petitioner depositing 50% of the disputed tax in cash from the Petitioner's Electronic Cash Register, within a period of thirty (30) days from the date of receipt of a copy of this order, less any amount has been recovered during the course of, after the assessment order is passed. Subject to the Petitioner complying with the stipulated conditions, the attachment made on the petitioner’s bank account shall stand automatically lifted/vacated - In case the Petitioner fails to comply with any of the conditions stipulated above, the 1st Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law, as if this Writ Petition was dismissed in limine today. Petition disposed off. Petitioner challenged order in Form GST DRC-07 dated 27.12.2023 (preceded by Show Cause Notice in Form DRC-01 dated 29.09.2023) and rejection of application under Section 161 of the CGST Act, 2017 dated 03.03.2025. Petitioner had not effectively replied to the show cause notice and sought only one month's time; no statutory appeal was filed earlier. Appellate remedy presently unavailable and court declined to direct filing of statutory appeal given petitioner's failure to reply. Matter is remitted to the first respondent to pass fresh orders on merits, subject to conditions: petitioner to deposit 50% of the disputed tax in cash from the Electronic Cash Register within 30 days of receipt of this order (less amounts already recovered); file a reply to GST DRC-01 dated 29.09.2023 with requisite documents, treating the order dated 27.12.2023 as an addendum to that notice. Upon compliance, the attachment on the petitioner's bank account 'shall stand automatically lifted/vacated.' Failure to comply permits respondent to proceed 'as if this Writ Petition was dismissed in limine today.' No costs.
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