2026 (2) TMI 650

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....ned Senior Standing Counsel, who takes notice on behalf of the first Respondent and Mrs.Ananda Gomathy, learned counsel, who takes notice for the second Respondent. 2. The Petitioner is before this Court against the Order-in-Original dated 26.07.2024 in Form GST DRC-07 passed for the tax period 2019-20 by the first Respondent under Section 73 of the respective GST Enactments and the consequential Attachment of the Petitioner's Bank Account maintained with the second respondent, City Union Bank on 29.01.2026. 3. The impugned Order dated 26.07.2024 was preceded by a Show Cause Notice No.11/2023-24(CGST) dated 21.05.2024 in Form GST DRC-01, to which, the Petitioner replied on 10.07.2024. However, the Petitioner failed to appear for the p....

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.... (vii) I confirm interest amount of Rs. 17,67,768/- (Rupees Seventeen Lakh Sixty Seven Thousand Seven Hundred Sixty eight only) as discussed in the supra show cause notice para 2.3 (ii) under Section 50 of CGST/TNGST act 2017 for the tax period from April 2019 to March 2020; (viii) I confirm IGST amount of Rs. 5,690/- (Rupees fine thousand six hundred ninety only) as discussed in the supra show cause notice para 2.3 (iii) under Section 73(1) of the CGST Act, 2017 read with section 20 of the IGST act 2017 for period from april-19 to March-2020; (ix) I confirm an appropriate interest under Section 50 of the CGST Act, 2017 read with section 20 of the IGST act 2017 for period from april-19 to March-2020 demanded in sl.no.(viii....

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.... (xvii) I confirm interest amount of Rs. 2180/-(Rupees two thousand one hundred and eighty only) as discussed in the supra show cause notice para2.3 (iv) under Section 50 of the CGST Act/TNGST act 2017 for period from april-2019 to March-2020. This order is issued without prejudice to any other action that may be taken against them under the provision of the CGST Act, 2017/TNGST Act 2017 and IGST Act, 2017 as amended or the rules made there under or under any other law for the time being in force in India.'' 5. It is noticed that the time prescribed to file an appeal against the impugned Order under Section 107 of the respective GST Enactments has also expired. 6. The learned counsel appearing for the Petitioner would su....

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.... the first Respondent and the learned counsel for the second Respondent. 11. Following the consistent view taken by this Court under similar circumstances, this Writ Petition is disposed of by granting liberty to the Petitioner to challenge the impugned Order dated 26.07.2024 passed by the first Respondent before the Appellate Authority/Commissioner, CGST & Central Excise (Appeals) Chennai 600 034 within a period of 30 days from the date of receipt of a copy of this Order, subject to the Petitioner depositing 50% of the disputed tax as confirmed vide the impugned Order. 12. The Petitioner shall deposit 50% of the disputed tax as confirmed vide the impugned Order dated 26.07.2024 in two instalments within two months from the date of a ....