Om Prakash Store Vs State Of Jharkhand
Date: August 18, 2022
Subject Matter
Bank attachment notice in DRC-13 without proper adjudication cannot be sustained
Summary
The specific case of the petitioner is that after issuance of GST DRC-01, the petitioner was not aware of any order. It was only when his account was attached; petitioner’s-bank informed him about the notice under Section 79 (1) (c) of the Act.…
Since common issue is involved in both these writ petitions, as such both are heard together and being disposed of by this common order. 2. Writ petition no. 1526 of 2022 relates to the financial year 2017- 18; whereas Writ Petition no. 1527 of 2022 relates to the period from April 2018 to June, 2019. 3. The petitioner in both these writ applications have assailed the adjudication orders, both dat…