Dakarapu Premakumari vs. The State Of Andhra Pradesh
Held
The High Court noted that the assessment order against the petitioner's husband, which was the basis for the attachment, had already been set aside in a separate writ petition. Consequently, the consequential attachment proceedings against the petitioner's property were also set aside.
Facts
The petitioner challenged a Form GSTDRC-16 notice for attachment and sale of her property under Section 79 of the AP GST Act. This notice was issued to recover tax dues based on an assessment order passed against her husband.
Key Issues
Whether an attachment notice issued under Section 79 of the AP GST Act, based on an assessment order against a third party (petitioner's husband), remains valid after the underlying assessment order has been quashed.
Sections Cited
Section 79
AI-generated summary — verify with the full judgment below
APHC010043002026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)
TUESDAY, THE 1st DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2679 OF 2026 Between:
DAKARAPU PREMAKUMARI, W/o. Dakarapu Anil Babu, aged about 37 Years R/o 6-83, Mandavalli, Mandavalli Mandal, Eluru Distrirct-521345. ...Petitioner AND 1. THE STATE OF ANDHRA PRADESH, Rep by its Principal Secretary, ,Commercial Taxes Department, , A.P. Secretariat, Velagapudi Guntur District-522237. 2. The Deputy Assistant Commissioner State Tax1, O/o Assi.Commissioner (State Tax), Gudivada Circle, Gudivada Krishna Dist-521301. 3. The Assistant Commissioner States Tax, Gudivada Circle Gudivada, Krishna Dist-521301. ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ order or orders more particularly in the nature of the Writ of Mandamus declaring the impungned notice vide Form GSTDRC-16 Notice for attachment and sale of i
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