2025 (2) TMI 667

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....rable Mr. Justice Vivek Kumar Singh For the Petitioner : Mr. I.M. Siddartha Ramarajan For the R1 and R2 : Mr. J.K. Jeyaseelan Government Advocate ORDER This Writ Petition has been filed seeking to quash the impugned orders passed by the second respondent under Section 73 of CGST Act in Form GST DRC-07, bearing Ref No:ZD330824226262M, dated 25.08.2024 and consequentially, de-freeze the ....

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....of the CGST Act in Form GST DRC-07 for the period April 2019 to March 2020, bearing Ref. No.ZD330824226262M on 25.08.2024. However, the impugned order was passed without affording the petitioner a sufficient and adequate opportunity to present his case and submit explanations regarding the accounts and summaries in question. Moreover, the order was merely uploaded under the "Additional Notices" ta....

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....r Section 107 of the TNGST Act, 2017 against the impugned order. 6. In view of the above submission, the petitioner is directed to first exhaust the statutory remedy available under law before approaching this Court. The petitioner shall prefer an appeal together with necessary pre-deposit within one month from the date of receipt of a copy of this order. Upon filing of the appeal together with....