2021 (5) TMI 618

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....i, learned counsel appearing on behalf of the respondent-GSTN. 4. The present petition has been filed challenging the notice dated 14.12.2020 issued in FORM GST DRC - 13 by respondent No.-2, whereby the petitioner's banker, namely, Andhra Bank, Branch-Jagatpura, Jaipur, Rajasthan has been directed to pay the GST amounting to Rs. 38,14,026.24 being the dues against the petitioner pursuant to the summary of the order in FORM GST DRC - 07 dated 13.10.2020. As per the writ petition itself, it has been stated that an appeal against the said order was filed on 09.01.2021 with a pre-deposit of amount of Rs. 1,78,222/-. A copy of the provisional acknowledgement for submission of form of appeal has been annexed as Annexure-10 to the main writ pet....

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....may be stayed. 8. The learned counsel further submits that initially in the counter-affidavit filed by the State, it was mentioned that the petitioner had not filed any appeal against the summary of order dated 13.10.2020, but GSTN has filed an affidavit indicating that the said appeal has been filed within the period of limitation on 09.01.2021. The learned counsel submits that accordingly the statement made in the counter-affidavit filed by the State is not correct. 9. Learned counsel for the State, on the other hand, has submitted that the affidavit filed by GSTN is required to be responded and prays for time. He has further submitted that the procedure prescribed under the JGST rules regarding subsequent steps, which were to be ta....