2025 (10) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Kanna For the Respondent : Mrs.P.Selvi, Government Advocate ORDER The relief sought in the present writ petition is to quash the Assessment Order in DRC-07 dated 21.02.2025 passed by the respondent and to direct the respondent to lift the Bank Attachment Notice in Form GST DRC-13 dated 30.07.2025 issued to the petitioner's Banker. 2. The brief facts of the case are that the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-06 dated 08.02.2025 requesting the respondent to extend the time limit to reply to the Show Cause Notice. However, without considering the petitioner's request, the respondent has passed the impugned Assessment Order in DRC-07 dated 21.02.2025, confirming the demand proposed in the Show Cause Notice. Further, the respondent has issued a Bank Attachment Notice in Form GST DRC-13 dated 30.07.20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stice. 3.1. It is further submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, the petitioner would able to explain the alleged defects. 4. The learned Government Advocate (Tax) appearing for the respondent submitted that prior to the passing of impugned Assessment Order, Show Cause Notice and three Reminder Notices were issued by the re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Vs. Commissioner of Sales Tax, New Delhi reported in (1986) 61 STC 20, wherein, it was observed as under: "6. ....... It is correct that the party had no absolute right to get an adjournment. The party, however, did have a right to have his application considered." However, in the present case, there is non-consideration of the petitioner's request for extension of time, thereby, ....