PROP. KAILASHCHANDRA CHECHANI Vs. PRINCIPLE CHIEF COMMISSIONER, CENTRAL GOODS AND SERVICE TAX COMMISSIONERATE

JUDGEMENT

(1.) We have heard both the sides extensively. Reliefs sought for are as follows:

(2.) With all its fairness, Mr. Nikunt Raval, learned senior Standing Counsel has, on instructions, agreed that in the instant case, in wake of the provisions under the GCST Act since the period of one year has been completed, direction for lifting the attachment shall be communicated to the Bank. His serious grievance was with regard to the non-attendance of the summons repeatedly sent and such conduct on the part of the petitioner, which according to him, is hampering further proceedings.

(3.) Mr. Hiren Trivedi, learned advocate for the petitioner, has on instructions, submitted that all possible cooperation shall be extended. The petitioner shall attend the proceedings on 20/10/2021 at 11:00 a.m at the office of respondent No.2-Additional Commissioner Central Goods and Service Tax, GST Bhavan, Revenue Marge, Ambawadi, Ahmedabad.