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ADITHYA FORCE vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Joseph Prabakar
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

ADITHYA FORCE
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Feb 27, 2022
Order No.

W.P.No.3693 of 2023 And W.M.P.No.3788 of 2023

Citation

2022(2) TAXREPLY 7076
Original Order
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ORDER

ORDER The petitioner has challenged the impugned attachment notice dated 19.10.2022 under which the respondent has proposed to attach the bank account of the petitioner under Section 79 of the Goods and Services Tax Act, 2017 (Hereinafter referred to as GST Act) on the ground that they have not paid the tax and penalty amount as stipulated under the summary of the order in Form GST-DRC-07 dated 31.03.2022. 2. The petitioner has challenged the impugned attachment notice on the ground that the petitioner was not informed in the show cause notice dated 20.01.2022 for levying GST amounting to Rs.90,23,668.05. The said levy was made on account of the alleged output tax mismatch between GSTR-3B and GSTR-1 and tax mismatch between GSTR-7 and GSTR-1. 3. The petitioner also contends that only the summary of the order dated 31.03.2022 was served on them subsequent to the show cause notice dated 20.01.2022. The petitioner also contends that as seen from the summary of the....

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