M/s Rathi Steel Power Limited Industrial Area South Of G.T. Road Ghaziabad Versus Union Of India And 2 Others
GST
2018 (11) TMI 557 – ALLAHABAD HIGH COURT – TMI
ALLAHABAD HIGH COURT – HC
Dated:- 2-11-2018
WRIT TAX No. – 1432 of 2018
GST
Pankaj Mithal And Ajit Kumar JJ.
For the Petitioner : Anil Prakash Mathur
For the Respondent : Krishna Agarawal
ORDER
Heard Sri A.P. Mathur, learned counsel for the petitioner and Sri Krishna Agarawal, learned counsel appearing for respondent nos. 2 and 3.
The petitioner by means of this writ petition has made prayer for quashing of the attachment order dated 10.10.2018, which has been filed as annexure 3 to the writ petition.
The movable properties of the petitioner have been att
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owed to it to wash out the liability of CGST.
In view of prayer made in the above writ petition, petitioner accepted the liability of the excise dues and the GST and was ready and willing to make payment thereof in installments and three months respectively.
The said writ petition was got dismissed as withdrawn on 12.10.2018 without liberty to file any fresh petition meaning thereby that the petitioner accepts the demand of dues.
The present attachment which is impugned in the writ petition is pursuant to the above demand notice and is of a consequential nature. The petitioner cannot be granted any relief unless the demand is successfully challenged which stage is already over.
The stage of show cause notice or opportunity of hearing be
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