2024 (6) TMI 1385

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..... Heard Sri Mukesh Kumar Tewari, learned counsel for the petitioner. Sri Sauabh Mishra, Advocate has filed memo of appearance on behalf of respondent no. 1 and Sri Digvijay Nath Dubey, learned counsel appearing for respondent nos. 2 and 3 and Sri Rakesh Kumar Singh, learned counsel has accepted notice on behalf of respondent no. 4. 2. It has been submitted by learned counsel for the petitioner th....

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.... the Company or other accounts operated by the petitioner company on the same PAN and the Cash Credit Account. 4. It is submitted by learned counsel for the petitioner that the impugned order dated 08.04.2024 is in violation of the provisions of Section 159 of the CGST Rules, 2017. It has been submitted that the copy of the Form GST DRC-22 was sent only to the respondent bank without getting copy....

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.... respond to the same and by means of impugned order account of the petitioner has been attached. 7. It has been submitted that authorities under the GST Act have been described under Section 3 of the said Act and as per Section 3(d), Additional Director General would be equivalent to the Commissioner and it is stated that there is no illegality in the impugned order. 8. In any view of the matter....