2021 (8) TMI 255

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....e Petitioner/s : Mr.D.V.Pathy, Advocate, Mrs. Manju Jha, Advocate For the Respondent/s : Mr. Vivek Prasad, GP 7 ORDER PER: HONOURABLE THE CHIEF JUSTICE (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video C....

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....rest and penalty amounting to Rs. 13,69,022 under the BGST Act for the period October 2018 to March 2019 in Form GST DRC-07 without passing a speaking order be quashed. iv) the notice of demand dated 15.01.2021 in Form DRC- 13 (as contained in Annexure-11) attaching the bank account of the petitioner for recovery of the disputed demand of tax raised only upon disallowance of input tax cre....