BharatTaxGST

M/S. Attica Gold Private Limited vs. The Director General Of Goods And Services Tax

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WP/17115/2026HC KarnatakaGSTCNR KAHC01037947202610 June 2026Bench: B M SHYAM PRASAD4 pages
For Petitioner: SRI. MOHAMMED TAHIR., ADVOCATE
AI SummaryDismissed

Facts

The petitioner challenged a provisional attachment order issued under Section 83 of the CGST Act, 2017. The High Court raised an objection regarding its territorial jurisdiction to entertain the petition.

Held

The Court accepted the petitioner's memo to withdraw the petition due to the objection on territorial jurisdiction. The petition was dismissed as withdrawn, with liberty granted to the petitioner to pursue remedies before an appropriate forum.

Key Issues

The key legal issue addressed by the Court was the maintainability of the petition based on territorial jurisdiction. The petition itself challenged the legality of a provisional attachment order under Section 83 of the CGST Act.

Sections Cited

Section 83

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:27899 WP No. 17115 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 17115 OF 2026 (T-RES) BETWEEN: M/S. ATTICA GOLD PRIVATE LIMITED HAVING ITS REGISTERED OFFICE AT BUILDING NO. 1, INDIAN EXPRESS BUILDING, 4TH FLOOR, BALEKUNDRI CIRCLE, BENGALURU, KARNATAKA - 560001, REPRESENTED BY ITS DIRECTOR, SHRI OBED ULLA A. OBEDULLA A. (REGISTERED UNDER COMPANIES ACT, 2013) …PETITIONER (BY SRI. MOHAMMED TAHIR., ADVOCATE) AND: 1. THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (DGGI) CHENNAI ZONAL UNIT, NO. 16, GREAMS ROAD, BSNL BUILDING, TOWER-II, 8TH FLOOR, CHENNAI - 600 006. 2. ADDITIONAL DIRECTOR GENERAL, DGGI, CHENNAI ZONAL UNIT, NO. 16, GREAMS ROAD, BSNL BUILDING, TOWER-II, 8TH FLOOR, CHENNAI 600 006. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:27899 WP No. 17115 of 2026 3. THE MANAGER (OPERATIONS), ICICI BANK LIMITED ICICI BANK TOWERS BANDRA-KURLA COMPLEX MUMBAI, MAHARASHTRA - 400 051. 4. THE BRANCH MANAGER, ICICI BANK LTD OFFICE AT : GROUND FLOOR SOBHA PEARL, 1, COMMISSARIAT RD THE OFFICE IS DIRECTED TO RE-LIST THIS PETITION ON MAHATMA GANDHI ROAD BENGALURU, KARNATAKA 560001. …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA AND PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR A WRIT, ORDER OR DIRECTION IN THE NATURE THEREOF, QUASHING AND SETTING ASIDE THE IMPUGNED PROVISIONAL ATTACHMENT ORDER DATED 05/06/2026 (FORM GST DRC-22) PASSED BY RESPONDENT NO.2 UNDER SECTION 83 OF THE CGST ACT, 2017, BEARING FILE NO. DGGI/INT/INTL/335/2026 (ANNEXURE-A HERETO AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2026:KHC:27899 WP No. 17115 of 2026

ORAL ORDER

The petition is listed for orders on maintainability with the office objections being on the territorial juri iction of this Bench.

The learned counsel for the petitioner has filed a memo which reads as under: “The undersigned counsel for the petitioner most respectfully submits that the petitioner seeks leave of this Hon’ble Court to withdraw the above petition, in view of the objection raised by the Registry/The office is directed to re-list this petition on regarding the maintainability of the petition on the ground of territorial juri iction.

The petitioner, therefore, prays that this Hon’ble Court may be pleased to permit withdrawal of the present petition, with liberty to pursue such remedies as may be available in law before the appropriate forum, and without prejudice to the rights, contentions, and grounds urged in the petition, in the interest of justice and equity. HC-KAR NC: 2026:KHC:27899 WP No. 17115 of 2026

It is, therefore, prayed that the present petition may kindly be disposed of as withdrawn with the aforesaid liberty.”

The memo is accepted, and the petition stands dismissed as withdrawn with liberty as sought for, subject to all just exceptions. (B M SHYAM PRASAD) JUDGE

AN/-

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.