2025 (2) TMI 667

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....gh 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 Bank Account No.276507305755555, maintain....

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....riod 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" tab on the GST portal and was never communicate....