Dhvarsala Venkata Subba Reddy vs. Deputy Assistant Commissioner (St)
Held
The High Court set aside the attachment notice because the underlying assessment orders, which were the basis for the tax recovery, had already been quashed by the Court in separate writ petitions. The Court clarified that respondents could initiate fresh recovery if new assessment orders are passed.
Facts
The petitioner challenged a notice of attachment (Form DRC-16) of a residential house, issued for recovery of GST dues based on assessment orders (Form Asmt-13) passed under Section 62 of the GST Act, 2017 for November and December 2023.
Key Issues
Whether an attachment notice for tax recovery can stand when the assessment orders forming the basis of the tax demand have been set aside by the Court.
Sections Cited
Section 62 of GST Act, 2017
AI-generated summary — verify with the full judgment below
APHC010238972026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13259/2026 Between:
DHVARSALA VENKATA SUBBA REDDY,, S/O LATE D CHINNA VENKATA REDDY, AGED ABOUT 67 YEARS
2/284-C, SREERAMULA PETA, YERRAGUNTIA, YSR DISTRICT, ANDHRA PRADESH - 516 309. ...PETITIONER AND 1. DEPUTY ASSISTANT COMMISSIONER ST, PULIVENDULA CIRCLE, KADAPA DIVISION, PULIVENDULA - 516 390
ASSISTANT COMMISSIONER ST, PULIVENDULA CIRCLE, KADAPA DIVISION, PULIVENDULA - 516 390
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL
TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT - 522 503
THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001
SRI NANDI ENTERPRISES, REP. BY ITS PROPRIETOR, DWARSALA VENKATA KONDA REDDY, S/O LATE D CHINNA VENKATA REDDY, AGED ABOUT 62 YEARS D.NO 2-2-259, SRI RAMULA PETA, YERRAGUNTIA, YSR KADAPA DISTRICT, ANDHRA PRADESH- 516 309
The judgment continues below.
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