2026 (9) TMI 1829

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent(s) : Ms.P.Sudarkodinachiar Government Advocate (Taxes) ORDER This Writ Petition has been filed seeking to quash the impugned order passed by the respondent in G.S.T.IN 33ANZPG6132B1Z5/2021-2022 dated 24.12.2025 and set aside the same and consequently direct the respondent to defreeze/ remove the attachment of the petitioner's bank account in Canara Bank at Theni. 2. It was notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m GST DRC-01, dated 30.08.2025, issued under Section 73 of the respective GST enactment. 5. In view of the above, there is no scope for interfering with the impugned order, as no procedural irregularity is discernible from a reading of the impugned order and the records furnished by the respondent after the case was passed over. The writ petition would, therefore, otherwise be liable to be dism....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner shall also file a reply to the Show Cause Notice in Form GST DRC-01, dated 30.08.2025, together with the requisite documents to substantiate the petitioner's case. For this purpose, the impugned order dated 24.12.2025 shall be treated as an addendum to the Show Cause Notice dated 30.08.2025. 9. In the event the petitioner complies with the aforesaid stipulations, the respondent shall p....