2024 (3) TMI 1263

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.....P. Mr. T.M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal.   1. This intra-Court appeal is directed against the order dated 13th July, 2023 by which the learned Single Bench declined to grant any interim order in the writ petition but directed the respondents to file their affidavit-in-opposition within a time frame. Since the issue lies in a narrow campus, the learned advocate for the appell....

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....aimed that the entire tax amount was realized from his credit ledger of Rs. 12440518.00 (Form IGST- Rs. 20386, Form CGST- Rs. 6214409 and Form SGST-Rs. 6205723.00). He also informed in his reply that he challenged the order by filing a Writ Application No. 15766 of 2023 before the Honorable Calcutta High Court. From the B.O. portal, it is found that the taxpayer availed ITC of Rs. 11700.00 under t....

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....0722024JJ41. The submission of the taxpayer is found satisfactory after carefully considering the documents and information available and no further proceeding required against the Form GST DRC-01A issued on 04.10.2023 vide reference no. ZD191023003790." 3. As could be seen from the above order the authority has also taken note of the rectification order dated 26th July, 2022 and also the order....

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....on of India & Ors. reported in 2022(1) TMI 698-Bombay High Court wherein direction was issued to the competent authority to lift the attachment over the bank account wherein the period of one year had elapsed. 4. In the present case the same principle has to be applied to the appellant. Accordingly, the writ petition and the appeal along with the connected application are allowed with a directi....