2024 (11) TMI 599

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.... For the Petitioner : Mr. N.L. Rajah Senior Counsel for Mr. S. Ramamurthy For the Respondent : Mr. C. Harsha Raj Additional Government Pleader(Tax) ORDER The present Writ Petition has been filed for issuance of a Writ of Certiorari, to call for the records of the impugned order dated 26.04.2024 with the reference No.ZD330424209630U issued by the respondent and quash the same. 2. The learned s....

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....is a cash credit account since the respondent has fixed the credit limit, whenever the amount is required, they can take the credit only for the purpose of business. Therefore, attachment order may be lifted and permit the petitioner to operate the cash credit account. Hence, he prayed for setting aside the impugned order and this Court may issue direction to defreeze the cash credit account of th....

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.... assessment order. Admittedly, no such opportunity of personal hearing was provided to the petitioner. 6. The provision of Section 75(4) of the GST Act mandates that if an adverse order is going to be passed, it is mandatory to provide an opportunity of personal hearing to the Assessee. However, in the case on hand, though the impugned assessment order was passed against the petitioner by confirm....

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....issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cann....