2026 (2) TMI 1207

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....an For the Petitioner : Mr. G. Natarajan For the Respondents : Mr. C. Harsharaj Special Government Pleader ORDER The Petitioner is before this Court against the impugned Order of Prohibition of Assets in Form GST INS-03 dated 07.02.2024 and impugned proceedings in Form GST INS-02 dated 27.02.2024, passed pursuant to an inspection and search conducted under Section 67 of the respective ....

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....r Section 16(4) of the respective GST Enactments for the tax period from 2017-2018 to 2023-2024. 5. Post facto, Show Cause Notice in GST DRC-01 was issued to the Petitioner on 24.05.2024 which culminated in an Order dated 03.12.2024 in Form GST DRC-07. This was subject matter of challenge before this Court in W.P.No.8284 of 2025. 6. This Court in the light of the statutory intervention vide ....

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....s towards de-freezure of the concerned petitioners bank accounts, which have been freezed in furtherance of the impugned orders, by sending intimation to the concerned bankers. iv) In the event, in the interregnum, i.e. during the pendency of these Writ Petitions, if any orders are proposed to be passed towards recovery, same shall be dropped immediately upon production of the order copy ....

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....allenges have also been made to the order related to issues such as discrepancies in availing the ITC/wrong availment of ITC/excess claim of ITC/Fake ITC claim, as the case may be, or such other issues, liberty is be granted to the respondent-Department to proceed against the assessee/petitioner in furtherance of the impugned order in accordance with law." 7. It is confirmed both by the learned....