K Kalim Basha vs. The State Of Ap
Held
The Court held that since the Appellate Authority had remanded the matter back to the Assessing Authority, the consequential Garnishee Notice issued pursuant to the original assessment order no longer survived and stood dissolved.
Facts
The petitioner challenged a Garnishee Notice issued by the tax authorities to their bank. The notice was issued while an appeal against an assessment order for financial years 2012-13 and 2013-14 was pending.
Key Issues
Whether a Garnishee Notice can be sustained when the underlying assessment order is subject to an appeal that has been remanded back to the Assessing Authority.
AI-generated summary — verify with the full judgment below
APHC010019742023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1063/2023 Between:
K KALIM BASHA, S/O K.A. GAFOOR, AGED ABOUT 52 YEARS, OCC BUSINESS, PROP. M/S S.R. TRADING COMPANY, 16/67-1A, NEAR GVMC GIN AND PRESSING FACTORY, BASAPURAM ROAD, ADONI, KURNOOL DISTRICT.
...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE DEPUTY ASSISTANT COMMISSIONERI, (STATE TAX) ADONI CIRCLE, ADONI, KURNOOL DISTRICT.
THE ICICI BANK, REP. BY ITS MANAGER ADONI MAIN ROAD BRANCH, ADONI, KURNOOL DISTRICT.
...RESPONDENT(S): Counsel for the Petitioner:
BABUJI TENNETI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
KUNUKU RAJA SEKHAR
NJS,J & TCDS,J W.P No.1063 of 2023 2
THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:1063 of 2023 The Court made the following Order: (per Sri Justice Ninala Ja
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.