M/S.Adhunik Infratech INDIA Private Limited vs. The Assistant Commissioner Of State Tax

WP/31777/2023HC Andhra PradeshGSTCNR APHC01060022202310 December 2023Bench: G.NARENDAR,NYAPATHY VIJAY6 pages

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Held

The Court modified the garnishee order, setting aside orders against three contractors and restricting the order against one contractor. The petitioner is to deposit tax dues upon receiving payments from the contractors.

Facts

The petitioner, a sub-contractor, sought relief against a garnishee order issued by the tax department. The petitioner had executed works for four contractors who were engaged by the State, and amounts were due to the petitioner from these contractors. The tax dues were less than the amounts owed to the petitioner.

Key Issues

Whether the garnishee order was equitable and appropriate given the amounts due to the petitioner from government contractors, and if the tax authorities acted appropriately in issuing such orders.

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Cause title — parties, addresses and appearances

HON’BLE SRI JUSTICE G.NARENDAR AND HON’BLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO.31777 of 2023 ORDER:- (per Sri Justice G.Narendar) Heard Sri P.Girish Kumar, learned senior counsel for the petitioner and learned Government Pleader for Commercial Tax-I. 2. The bundle of facts before this Court is as peculiar as it can be. The petitioner before this Court aggrieved by the garnishee order issued by the Department of Sales Tax. Though the writ petition is preferred praying for a relief against the order of assessment also, but in the course of arguments, the learned senior counsel fairly submits that the petitioner does not desire to contest the assessment and that the petition is restricted to relief as against the garnishee

order.

Learned senior counsel would submit that the petitioner has expended money from his pocket and executed projects for four contractors, all of whom have been engaged by the State for executing certain infrastructure projects, conceptualized by the State. There is no dispute with regard

2 to the said fact. It is pertinent to record here the submission of the learned G

The judgment continues below.

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