Respondent is directed to pass a speaking order on the petitioners’ representation
Section 83 of the CGST Act, 2017—Attachment of Bank Accounts -- The petitioners filed applications seeking early hearing of the pending applications. The court observed there was no compliance of the previous orders dated 17.03.2021 and 15.04.2021, therefore, asked the concerned officer to join the virtual court proceedings. The respondent officer submitted that she is not well but assured that the speaking order will be passed before the next date of hearing.
Held that:- The Hon’ble High Court listed the matter on 06.05.2021 and directed the respondent that while passing the speaking order, the concerned Principal Commissioner will bear in mind the directions contained in orders dated 17.03.2021 and 15.04.2021.