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2024 (5) TMI 761

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....r the Petitioner : Mr. Bharath R. Srinivas For the Respondents : Ms. K. Vasanthamala Government Advocate (Tax) ORDER This Writ Petition is filed for quashment of the Order dated 21.11.2023 in Form GST DRC-07 read with the detailed order enclosed as Annexure bearing Reference No.ZD331123129797C and GSTIN 33AJOPK7058F1Z1/2017-18 passed by the first Respondent and consequently to direct the first ....

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....ltant engaged for GST related compliance, he was told that it was not possible to trace the details of any such demand/proceedings pending against him. 4. The petitioner further submits that he came to know that the proceedings were initiated by issuance of notices and orders and they were issued and uploaded by the first respondent on the GST Portal under the tab "View Additional Notices and Ord....

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....ted 07.03.2024 from the third respondent Bank, marking lien on his Current Account No. 157150050801506 under business/trade name M/s.Dhanalakshmi Agencies bearing reference to attachment order passed by Commercial Tax Department Order dated 04.03.2024 containing GST Ref.No.33AJOPK7058F1Z/2023. 6. It is the specific contention of the petitioner that some inadvertent errors were committed while fil....

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....ing notice and reminder notice dated 02.11.2023 were issued and the impugned order was passed on 21.11.2023. The petitioner being a registered person under the GST Regime, his plea for not having accessed the Portal for long period cannot be accepted as a valid reason and she would further submit that the petitioner be directed to avail the statutory remedy. 9. On a close perusal of the impugned ....