Tvl.Grasco Garments v. The Assistant Commissioner (St)
Case brief
What is this about?
This is a writ petition challenging an order dated August 27, 2021, for lack of jurisdiction and contravention of principles of natural justice. Upon appearing to the Court, the respondent stated that the order is being revised, no demand will arise, and the notice in GST Form DRC-13 was withdrawn, lifting the bank attachment.
What did the court decide?
To record the fact that the impugned order is being revised; connected miscellaneous petitions are closed and any amount appropriated is to be refunded.