2025 (4) TMI 1740

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ash the following: ANNEXURE-C: Impugned communication issued by the Respondent No. 2 on 05.12.2023 in GEXCOM/ADT/CAG/21/2023-CGSTRANGE- E-DIV-8-COMMRTE-Bengaluru(E). ANNEXURE-E: Impugned notice dated 30.07.2024 issued by the Respondent No. 2 to the Petitioner's bank under Section 79(1)(c) of the CGST Act in GST DRC-13 in Notice No. 02/2023-24 (DRC- 13) and DIN: 20240757000000000D2A. ANNEXURE-H: Impugned order/communication dated 08.11.2024 issued by the Respondent No. 2 in DIN:20241157000000666CA4 for the period July-2017 to March-2018. ii. To issue the writ of mandamus or any other appropriate writ in the nature of mandamus, order or direction, directing the respondent No. 2 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rection directing direct the Respondent No. 2 to lift the attachment placed on the bank account No. 32445027247 of the Petitioner maintained with State Bank of India, No. 117, 7th Block Industrial Layout, Koramangala, Bengaluru - 560034 for recovery of the outstanding interest payable in pursuant to garnishee notice dated 30.07.2024 issued by Respondent No. 2 (ANNEXURE-E). iii) To issue any other order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;" 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In add....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....following: ORDER i) Petition is hereby disposed of. ii) Petitioner is directed to appear before respondent No. 2 on 14.10.2024. iii) On that day, i.e., 14.10.2024, respondent shall furnish copies of notices/intimations/documents etc., which have come into existence prior to Annexure-E dated 30.07.2024 to the petitioner. iv) Upon the respondents furnishing the said documents to the petitioner, petitioner shall submit reply to the same, pursuant to which respondent No. 2 shall provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. v) It is further directed that blocking/freezing of the Bank account of the petitioner in State Bank of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....10.2023 of the Superintendent of Central Tax, Range-E, Division-8, CGST Commissionerate, Bengaluru East; iv. DRC-13 dated 30.07.2024." 5. It is an undisputed fact borne out from the material on record that, in pursuant of the aforesaid order dated 08.11.2024 (Annexure-H), the petitioner has not submitted its reply to the same and the respondents have not proceed further in the matter. 6. Under these circumstances, though several contentions have been urged by the petitioner in the present petition in support of its claim, having regard to undisputed fact that the petitioner has not submitted its reply / response to the impugned communication at Annexure-H dated 08.11.2024, I deem it just and appropriate to dispose of this pe....