2021 (8) TMI 664

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....enge in this petition primarily is of three issues : (i) there has been provisional attachment of the Bank Account, (ii) the registration certificate under the GST is canceled and, (iii) input credit ledger is blocked. The provisional attachment was made by an order dated 17.02.2021 (Annexure P-3) and cancellation of the registration as passed on 26.03.2021 (Annexure P-7....

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....his case, no hearing was given which resulted into closure of the business. He further submits that the input tax credit ledger was also blocked without following the procedure as provided under the law. Therefore, he submits that blocking of the bank account and cancellation of registration may be stayed so that the petitioner at least may start his business. Reply in this case has not been fi....

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....ion which follows the provisional attachment of the bank account and cancellation of registration. The existence of relevant material would be pre-conditional to the formation of opinion. Considering the aforesaid situation, if the reply is not filed, the attachment order of the bank account and cancellation of registration do not show that what grounds were existing to pass such order. Since t....