M/S.Land Coordinates Technology vs. The Assistant Commissioner (Audit)
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Before: and
This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel for the respondents.
The petitioner is before this Court against the impugned Audit Report pursuant to which the petitioner’s bank account has been attached. In this connection, Form DRC 13 dated 29.04.2026 has been issued. 2/5 https://www.mhc.tn.gov.in/judis
It is noticed that there is no justification in attaching the petitioner’s bank account merely because the Audit Report has been generated. It is for the petitioner to comply with the same. In case the petitioner has not agreed with the finding of the Audit Report, the only remedy available with the respondents to proceed with the issuance of the notice under Section 73/74(A) of respective GST enactments, 2017 as the case may be.
Therefore, this Writ Petition is disposed of by directing the respondents to proceed to issue notice under Section 73/74(A) of respective GST enactments, 2017, as the case may be. Pending adjudication of such notice, all recovery proceedings shall be kept in abeyance. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 17.07.2026 Internet : Yes / No apd 3/5 https://www.mhc.tn.gov.in/judis To 1. The Assistant Commissioner (Audit), Office of the Assistant Commissioner of CGST and Central Excise, Audit Circle, No.1, Williams Road, Cantonment, Trichirappalli- 62 0001. 2. The Assistant Commissioner, Trichy II Division, Trichy. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2026 5/5 https://www.mhc.tn.gov.in/judis
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