2023 (3) TMI 372

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.....Joseph Prabakar For the Respondent : 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 ....

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....s not called upon to submit an explanation with 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 ma....

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....personal hearing. 6. For the foregoing reasons, the impugned assessment order dated 31.03.2022 and the consequential recovery notice dated 19.10.2022 are hereby quashed and the matters are remanded back to the respondent for fresh consideration on merits and in accordance with law. The petitioner is permitted to file a reply to the show cause notice within a period of two weeks from the date of....