2025 (8) TMI 78

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....ijay, Mr. Yash Agarwal, Mr. Rahul Ranjan & Ms. Prashasti, Advs. For the Respondent Mr. Gibran Naushad, SSC with Mr. Harsh Singhal, Mr. Suraj Shekhar Singh, Advs. for R-1 Ms. Aditi, Advocate for ICICI Bank. ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the pr....

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....to evasion has to be adjudicated in accordance with law. Until then, the Petitioner's business cannot be prejudiced by complete attachment of bank accounts. The Petitioner is a running concern and as per the accounts which have been placed on record, it is conducting business and paying substantial amounts of taxes." (ii) Radha Krishnan Industries v. Stated of Himachal Pradesh; 2021 (....

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....ection (6), the recovery proceedings for the balance amount shall be deemed to be stayed." 70. Clause (a) of sub-section (6) provides that no appeal shall be filed without the payment in full, of such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted. In addition, under clause (b), ten per cent of the remaining amount of tax in dispu....

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....tion 74 the order of provisional attachment must cease to subsist. Therefore, after the final order under Section 74 of the HPGST Act was passed on 18 February, 2021, the order of provisional attachment must come to an end." 5. Mr. Naushad also confirms that an appeal has been filed by the Petitioner and the pre-deposit has already been made. 6. Ld. Counsel for the ICICI bank has appeared in....