M/S. Arka Green Power Private Limited vs. The State Of Andhra Pradesh
Held
The Court was informed that the writ petition had become infructuous because the respondents had adopted alternative recovery methods and the bank account attachment was no longer in effect.
Facts
The petitioner's bank account was frozen through a notice issued under Section 79(1)(c) of the CGST Act. The petitioner challenged this notice, alleging it ignored the liability of other respondents and was arbitrary.
Key Issues
Whether the notice freezing the petitioner's bank account was illegal and arbitrary, and if the petition had become infructuous due to alternative recovery steps.
Sections Cited
Section 79(1)(c)
AI-generated summary — verify with the full judgment below
APHC010361072023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 19159/2023 Between:
M/S. ARKA GREEN POWER PRIVATE LIMITED, REP. BY ITS DIRECTOR, MNV. SATYA GOPINATH, S/O. PANDURANGA RAO, AGED 44 YEARS, OCC. BUSINESS, R/O. RAMALAYAM STREET, MYLAVARAM, KRISHNA DISTRICT.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, DEPT. OF COMMERCIAL TAXES, SECRETARIAT, AMARAVATI.
THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, DEPT. OF ENERGY, SECRETARIAT, AMARAVATI.
THE EXECUTIVE DIRECTOR PROJECTS, THE SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LIMITED (APSPDCL), TIRUPATI.
THE EXECUTIVE DIRECTOR PROJECTS, THE EASTERN POWER DISTRIBUTION COMPANY OF A.P. LIMITED (APEPDCL), VISAKHAPATNAM.
THE DEPUTY ASSISTANT COMMISSIONER STI, IBRAHIMPATNAM CIRCLE, VIJAYAWADA DIVISION-I, KRISHNA DISTRICT.
THE MANAGER, SOUTH INDIAN BANK, MOGALRAJPURAM BRANCH, D.NO. 40-7-28,
NEAR JAMMICHET
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