2024 (8) TMI 835

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.... Krishnan Ramasamy For the Petitioner : Mr. G. Vardini Karthik For the Respondent : Mrs. K. Vasanthamala Government Advocate (Tax) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records of the respondent herein in impugned order in GSTIN-33AAUCS8334E1Z2/2017-18, dated 22.12.2023 and the consequential DRC -07 passed in Ref.No.ZD3312231....

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....ntral Bank of India, 54, Beach Road, Fairilight, Tuticorin 2. Tamilnad Mercantile Bank, Beach Road, Tuticorin 3. Axis Bank, Palayamkottai High Road, Tuticorin 4. HDFC Bank, Palai Road, West Tuticorin 3. The respondent had initiated recovery proceedings and had issued notices to the banks, where the petitioner was holding its account and had marked lien on the petition....

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....e account of the petitioner held with Axis Bank, the impugned order dated 22.12.2023 and the consequential Form GST DRC -07, dated 23.12.2023 was noticed by the petitioner. Hence, he submits that the petitioner was not given sufficient opportunities to put forth their case, thereby violating the principles of natural justice. He would also submit that there is a scheme as per Rule 128 of the Incom....

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.... before this Court. 6. In the present case, Form DRC-01 was issued and the petitioner filed a detailed counter. When the personal hearing opportunity was provided, he has not appeared. In those cases, the respondent ought to have granted one more opportunity. However, the respondent has failed to do the same. In this circumstance, both learned counsel for the petitioner submitted that there is ....