ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri M.Naga Deepak, learned counsel for the petitioner and Ms. Pravalika, learned counsel representing Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, appearing for respondent Nos.1 to 3.

2. The petitioner suffered an Order-in-Original on 06.01.2022. This writ petition is filed on 18.09.2024.

3. The petitioner, admittedly, did not prefer any appeal against the Order-in-Original dated 06.01.2022. The singular argument advanced by learned counsel for the petitioner is that providing the DRC-07 before passing the Order-in-Original was mandatory and the same was issued only on 24.09.2024. Thus, even if Order-in-Original is not called in question, the bank attachment founded upon a defective Order-in-Original without furnishing DRC-07 is liable to be interfered with.

4. Ms. Pravalika, learned counsel representing Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, opposed the prayer on the basis of memo filed by respondent Nos.1 to 3 and urged that the DRC-07 was actually uploaded on 27.06.2023. A photo copy of relevant portal relating to GST DRC-07 is filed for ready reference.

5. The grievance relatin