2022 (5) TMI 65

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....titioner : Mr.M.Natarajan For the Respondent : Mr.M.Prakash Additional Government Pleader ORDER The petitioner has filed this writ petition for a Certiorarified Mandamus to call for the records relating to the impugned order passed by the respondent in FORM GST DRC-16 dated 20.11.2021, to quash the same as illegal and to direct the respondent to obey the order of this Court passed in C.M.....

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....its and in accordance with law after giving an opportunity to the petitioner to raise objections and after granting personal hearing within a period of 12 weeks from the date of payment of the conditional amount imposed under the impugned orders therein. 3.Instead of complying with the aforesaid orders, the petitioner took a chance before the Division Bench of this Court in W.A.(MD) Nos.691 to ....

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....immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 by attaching various properties in this schedule to the said notice. The petitioner has also replied to the same on 16.12.2021 and 20.01.2022. 6.It is the further case of the petitioner that despite the petitioner having replied, the respondent has issued yet another notice on 14.02.2022 and has also attached the bank ....

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....ng of the Form GST DRC-16. It is sufficient to state that the petitioner should participate in the proceedings before the respondent in terms of the notice dated 14.02.2022. 8.Considering the above, the respondent is directed to proceed further in terms of notice dated 14.02.2022 and bring a closure to the issue one way or the other in terms of the order of the learned single Judge as affirmed ....