2026 (1) TMI 1062

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....or the Respondent(s) : Mr.C.Harsharaj, Special Government Pleader ORDER Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent. 2.This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents. 3.The Petitioner is before this Court aga....

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....ice, the Petitioner had attempted to have the same rectified by filing an application for rectification under Section 161 of the respective GST Enactments on 15.05.2024. However, it is submitted that the Respondent rejected the same by an order dated 03.06.2024. 5.Learned counsel for the Petitioner submits that since the Petitioner had exported the goods, the Petitioner has also been given refu....

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....red. 8.Considering the fact that the Petitioner have also not responded to the Show Cause Notice in DRC-01 that preceded the impugned order, the impugned order is quashed and the case is remitted back to the Respondent to pass a fresh order on merits, subject to the Petitioner depositing the entire amount of disputed tax covered by the impugned order and also the refund remitted vide two refund....

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....the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated. 11.It is made clear that bank attachment shall be lifted subject to the Petitioner depositing the entire disputed tax as ordered above and the Petitioner not being in arrears of any other amount barring the amount demanded under the impugned Order. ....