Case Law Details
SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court)
We dispose of this writ application directing the writ applicant that he shall maintain the minimum balance of Rs.22 lac in the bank account in question up to 21st September 2021. On this condition, we permit the writ applicant to operate his bank account. The respondents shall intimate the bank concerned about this order and permit the writ applicant to operate his bank account. The writ applicant shall file his undertaking in this regard on oath in writing before the concerned department as well as placed the same undertaking on the record of this case also. The inquiry, if any, initiated, shall proceed further in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:
35(a) To issue a writ of certiorari or a writ in the nature of certiorari or mandamus or any other writ order or direction under Article 226 of the Constitution of India to quash and set aside the orders dated 22.09.2020 issued by Respondent No. 4 under Section 83 of the CGST Act, 2017 to provisionally attach the bank account of the petitioner as specified hereinabove;
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GST OFFICE SEND DEFECT MEMO
1. ITC AS PER ANNEX B DOES NOT MATCH ITC IN GSTR 3B
2.FOB VALUE TO BE TAKEN FOR ZERO RATED TURNOVER ( SINCE FOB < INVOICE VALUE)
PLEASE SUGGEST WHAT TO DO FOR REFUND APPLICATION.