2023 (3) TMI 372

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....t : Mr.V.Prasanth Kiran Government Advocate ORDER The petitioner has challenged the impugned attachment notice dated 19.10.2022 under which the respondent has proposed to attach the bank account of the petitioner under Section 79 of the Goods and Services Tax Act, 2017 (Hereinafter referred to as GST Act) on the ground that they have not paid the tax and penalty amount as stipulated under the su....

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....th regard to the penalty amount. According to the petitioner, only after they received the attachment notice dated 19.10.2022, they were aware of the aforementioned facts. 4. On the last hearing date on 09.02.2023, learned Government Advocate appearing for the respondent sought time to get instructions with regard to the petitioner's statement made in this Writ Petition. Learned Special Gover....