2025 (10) TMI 961

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.... Shekhar B. Saraf And Hon'ble Prashant Kumar JJ. For the Petitioner(s) : Vaibhav Krishna, Manav Rathore For the Respondent(s) : C.S.C. ORDER 1. Heard Sri Brijesh Chandra Verma and Sri Vaibhav Krishna, learned counsel appearing for the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. 2. This is a writ petition under Article 226 of the Constitu....

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....a lien of Rs.2,36,32,250 has been instructed to be marked on various Bank accounts of the petitioner in gross violation of provision of Section 62(2) and 79 of the Act as the Petitioner had already filed all requisite returns and paid c. Declare that the best judgment assessment orders passed under Section 62(1) of the Act stand statutorily withdrawn under Section 62(2) and cannot be reli....

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....red under the instant impugned recovery action, arising under Section 62 of the Act, which has already been discharged by the Petitioner and for which the corresponding return has been duly filed, whether in response to a best judgment assessment order under Section 62(1) or in the regular course of compliance. (Annexure-7) h. Award costs of the present Petition in favour of the Petitione....

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.... deeming fiction under Section 62(2) of the Uttar Pradesh Goods and Services Tax Act, 2017 would apply, and any further demands should have been withdrawn by the authorities. 5. In light of the same, we are of the view that the action of creating a lien on the bank account of the petitioner is extremely harsh and cannot be countenanced. 6. Accordingly, the Department is directed to counterma....