2024 (6) TMI 950

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.... Raja Jeya Chandra Paul For the Respondent : Mr. J. K. Jayaseelan Government Advocate ORDER Heard learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.12.2023 passed by the respondent for the assessment year 2017-18 under the provisions of respective GST enactments, 2017. ....

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....lso recovered a sum of Rs. 41,475/- from the petitioner's account on 30.05.2024. 7. It is the further case of the petitioner that the respondent has also unilaterally recovered further amount from the petitioner's Electronic Credit Ledger, although the powers that is vested with the respondent is only to block such account. 8. On the other hand, the learned Government Advocate for the respon....

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.... Commissioner of Central Excise, Jamshedpur and others reported in (2008) 3 SCC 70. 11. Considering the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent, considering the fact that the amount of tax involved is only Rs. 1,31,998/- (Rs. 65,992/- x 2) and considering the fact that a sum of Rs. 41,475/- has already been recovered form....