2020 (1) TMI 509
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....stice Anita Sumanth For the Petitioner : Mr.Adthya Reddy in W.P.No.33864 of 2019, Mr.P.Rajkumar WP.Nos.13289 & 13281 of 2019 For the Respondent : Mr.V.Sundareswaran Senior Panel Counsel in all WPs COMMON ORDER The petitioner has challenged an attachment of bank account by the Additional Director General of Goods and Service Tax Intelligence in Form GST Doc.22 in terms of Rule 159(1) of the of ....
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.... official respondents, this Court had noted that the petitioner had approached the Additional Director General/R1 by way of representation dated 01.04.2019 in terms of Rule 159(5) of the GST Rules seeking lifting of the attachment. 4. While granting time to the Department to file a counter, liberty was also extended to the petitioner to pursue its representation before R1, who was directed to pas....
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.... 7. A counter has been filed by R1 and R2 to the effect that, in summary, the respondents had required the presence of the petitioner for verification of electronic gadgets, in the absence of which the respondents are unable to proceed with the investigation. It is only upon completion of the verification that a show cause notice could, according to learned Panel Counsel, be issued. 8. The provi....
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....ndent on 21.01.2020 and co-operate in the completion of verification process to enable immediate issuance of show cause notice. The show cause notice shall be issued within a period of two weeks, from 21.01.2020, i.e., on or before 04.02.2020. If the show cause notice is not issued by the date as stipulated aforesaid, the attachment of the bank account will be lifted forthwith that is, on 05.02.20....