2024 (8) TMI 641

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....Appearance: For the Petitioner(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 N....

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....) as well as show cause notice dated 14.6.2019 (annexed at Annexure 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 ....

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....r recovery of the order passed in DRC-07 dated 13th August, 2019 for the period from April, 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....

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.... order in Form GST DRC-07 passed under Rule 142(5) of the Gujarat Goods and Services Tax Rules, 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 ....