TaxTMI 
TaxTMI 
2024 (8) TMI 835
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....titioner : 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.ZD331223181605L dated 23.12.2023 and quash the ....
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...., 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 petitioner's account for an amount of Rs. 30,97,765/- and deposit the same....
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....ted 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 Income Tax Rules, to be availed by the petitioner and hence, one more oppor....
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....e 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 a scheme available under Rule 128 of the Act and the petitioner intended to ....