2025 (9) TMI 1598

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....ore this Hon'ble Court all the relevant records pertaining to the case of the petitioner. B. A writ and/or an order in the nature of writ of appropriate nature do issue quashing the impugned letter/order dated 21.03.2025 as being illegal, arbitrary, without any authority of law and in violation of fundamental and constitutional rights of the petitioner and also in violation of principle of natural justice." C. A writ and/or an order in the nature of writ of appropriate nature do issue to the respondent No.2 to disburse the payments of the work done by the petitioner. D. Any other relief which this Hon'ble Court may deem fit in the facts and circumstances of the case. E. Cost of the petition may also be aw....

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....eply would submit that proceeding under Section 74 of the Chapter 15 of the Act, 2017 has been initiated. She would further submit that primarily it has been found that the petitioner has evaded about Rs. 2 crores. She further submitted that subsequently it is also revealed that he has evaded about Rs. 13 crores GST, hence, this petition is liable to be rejected. 5. I have heard learned counsel for the parties and perused the material available on record. 6. It is sorry state of affairs that GST Department issued notices, but neither they mentioned relevant provisions nor showed any ground to do so. Perusal of notice (Annexure-P/1) also does not show that it has been issued under which provision and what is the reason to attach amount....

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....on before ordering a provisional attachment; third the existence of opinion that it is necessary so to do for the purpose of protecting the interest of the government revenue; fourth, the issuance of an order in writing for the attachment of any property of the taxable person; and fifth, the observance by the Commissioner of the provisions contained in the rules in regard to the manner of attachment. Each of these components of the statute are integral to a valid exercise of power. In other words, when the exercise of the power is challenged, the validity of its exercise will depend on a strict and punctilious observance of the statutory preconditions by the Commissioner. While conditioning the exercise of the power on the formation of an o....