2021 (11) TMI 689

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....d 2.   PC: - 1. Proceedings have been initiated against the petitioner by the office of the Principal Commissioner of Central Tax & CX, Mumbai East Commissionerate under section 74 of the Central Goods and Services Tax Act, 2017 (hereafter "the CGST Act" for short) by drawing up a show-cause notice dated 13th August, 2021. As a result of initiation of such proceedings, the petitioner's bank....

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....o attract any of the exceptions laid down therein. Prayer for interim relief, accordingly, stands rejected. 4. However, it is revealed from the earlier orders passed by this Court (to which our attention has been invited by Mr. Mishra) that the office of the Principal Commissioner has been unusually proactive in attaching the bank account of the petitioner and acted rather swiftly even without wa....