Sri Lakshmi Ganga Bhavani Traders vs. The Assistant Commissioner
Held
The Court noted that the appeal against the assessment order had been disposed of by the Appellate Authority, who remanded the matter back to the Assessing Authority. Consequently, the 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 while an appeal against an assessment order was pending. The petitioner argued that no prior notice was given and that amounts already paid were not considered.
Key Issues
Whether a Garnishee Notice can be sustained when the underlying assessment order is subject to appeal and subsequently remanded. The validity of issuing a Garnishee Notice without prior intimation to the assessee.
Sections Cited
Goods and Services Tax Act, 2017
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.
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