2024 (8) TMI 641

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....(s) No. 1 : Uchit N Sheth (7336)   For the Respondent(s) No. 1 : Mr Chintan Dave, AGP   For the Respondent(s) No. 1,2,3 : Notice Served   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr.Uchit N. Sheth for the petitioner and learned Assistant Government Pleader Mr.Chintan Dave for the respondent No.1. 2. This Court passed the following ....

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....exure D) as being wholly without jurisdiction, arbitrary and illegal; C. This Hon'ble Court may be pleased to issue writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside the order dated 12.6.2024 (annexed at Annexure O) blocking the electronic credit ledger of the Petitioner as well as direct the Respondents to forthwith vac....

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....pril, 2018 to September, 2018 on the basis of the summary of the order without there being any order made available to the petitioner. 3. The respondents are directed to file affidavit explaining the action taken by them for recovery on the basis of the summary of the order in Form GST-07 before the next date of hearing. Stand over to 09th August, 2024." 3. Today, when the matter was called o....

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.... 2017. 5. In absence of any order being passed, the summary of the order has no value in eye of law. Summary of the order is only issued so as to record the outstanding demand raised in the order passed under the provisions of the GST Act. 6. On perusal of the summary of the order dated 13.08.2019 placed at Annexure-A to the petition, it only says the order no., order date:14.06.2019, Tax Period....