https://www.taxtmi.com/caselaws?id=419451 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 order dated 21.11.2020, arguing that Section 107 of SGST Act provides automatic stay on recovery proceedings upon filing a valid appeal with pre-deposit. Rather than granting immediate relief, the court directed the Assessing Authority to dispose of the petitioner's pending representation dated 16.07.2021 within four weeks, emphasizing the need to follow proper administrative channels before seeking judicial intervention. The petition was disposed of without costs. en-us Tue, 03 Aug 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419451 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 order dated 21.11.2020, arguing that Section 107 of SGST Act provides automatic stay on recovery proceedings upon filing a valid appeal with pre-deposit. Rather than granting immediate relief, the court directed the Assessing Authority to dispose of the petitioner's pending representation dated 16.07.2021 within four weeks, emphasizing the need to follow proper administrative channels before seeking judicial intervention. The petition was disposed of without costs. Case-Laws GST Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419451