Stay order on notice issued for recovery of tax
Section 79 of the CGST Act, 2017 – Recovery of Dues –-- The petitioner bank accounts were attached by the respondent. The petitioner challenged the said action before the Gujarat High Court in Special Civil Application No.16437 of 2020. By the final order dated 27.01.2021, the said attachment was set aside. After the order dated 27.01.2021, the respondent issued impugned notice dated 03.02.2021 to the petitioner’s bank under section 79(1)(c) of the Act calling upon the said authority to pay a sum of Rs. 47,25,000.00 from the account of petitioner’s proprietorship firm. The petitioner submitted his firm is not subjected to any investigation till date.
Held that:- The Hon’ble High Court issued notice and listed the matter on 20.04.2021 and directed that, in the meanwhile, there shall be stay of the impugned notice dated 03.02.2021.