2025 (10) TMI 437

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.... 2. The present writ petition has been filed by the petitioner challenging the Order-in-Original No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 passed by 1st respondent. 3. The learned counsel for the petitioner submitted that the petitioner is engaged in the business of manufacturing and supply of bioscience-based products. The petitioner has been duly filing their returns and paying all the statutory taxes. However, on scrutiny of the returns filed by the petitioner for the year 2020-21, following discrepancies were inter-alia noticed: (i) Short payment of IGST for Rs. 209/- due to difference in tax liability of GSTR3B as compared to the tax liability declared in GSTR-1 for the period of April, 2020 to March, 2021 (i....

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....t respondent has issued a Bank Attachment Notice to 2nd respondent (petitioner's Banker) seeking to recover a sum of Rs. 5,79,848/- from the petitioner's Bank Account towards the tax dues arising out of the impugned order of assessment, pursuant to which, 2nd respondent has freezed the petitioner's Bank Account. The impugned order suffers from non-application of mind and stands vitiated. 3.1. The learned counsel for the petitioner has placed reliance on the order passed by this Court in the case of M/s.K.Balakrishnan, Balu Cables Vs. O/o. The Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that in similar circumstances, this Court has remanded the matter back to the respo....

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....k from the date of uploading of web copy of this order without waiting for the receipt of a certified copy of this order. The petitioner shall deposit such remaining sum, within a period of three weeks from such intimation. (d) Failure to comply with the above condition viz., payment of 25% of disputed tax within a period of four weeks from the date of uploading of web copy of this order shall result in restoration of the impugned order. (e) If there is any recovery by way of attachment of Bank Account or Garnishee proceedings, the same shall be lifted/withdrawn on complying with the above condition that the petitioner shall pay 25% of the disputed tax, within a period of four weeks from the date of uploading of web copy o....