Amit Bansal vs. Assistant Commissioner Of State Tax
Facts
The petitioner, Amit Bansal, filed a writ petition challenging a Show Cause Notice dated May 31, 2024, an Order dated August 23, 2024, and an Attachment Notice dated February 5, 2025, issued by the Assistant Commissioner of State Tax. The Order and Attachment Notice were passed by Respondent No. 1. The Attachment Notice directed Kotak Mahindra Bank to attach the petitioner's bank accounts. The petitioner sought to declare these actions void and illegal, and to set them aside, including lifting the attachment on his bank accounts. The tax period in dispute is not explicitly stated, but the proceedings relate to the Goods and Services Tax regime.
Held
The Court, in view of a consensus reached between the parties, decided that the impugned order dated August 23, 2024, passed under Section 73 of the Central Goods and Services Tax Act, 2017, would be treated as a notice to the petitioner, not a final order. The petitioner was granted fifteen days from the date of the order to file his response. Thereafter, Respondent No. 1 was permitted to decide the matter after providing a personal hearing to the petitioner, in accordance with the law. The bank attachment operating against the petitioner, pursuant to the impugned order, was provisionally lifted, subject to the final outcome of the proceedings before Respondent No. 1. The petitioner was directed to appear before Respondent No. 1 on March 3, 2025. The writ petition was disposed of without expressing any opinion on the merits of the case.
Key Issues
1. Whether the Order dated August 23, 2024, passed by the Assistant Commissioner of State Tax under Section 73 of the Central Goods and Services Tax Act, 2017, is a valid order or should be treated as a notice. Petitioner's contention: The petitioner argued that the impugned order was illegal, arbitrary, and without jurisdiction. While not explicitly stated, the petitioner's prayer to set aside the order implies a challenge to its validity and nature. Revenue's contention: The revenue, represented by the Special Government Pleader for State Tax, did not explicitly argue on the nature of the order. However, the consensus reached suggests an acknowledgment that the order might have been prematurely issued or improperly characterized.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 34461 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) WEDNE AY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL THE HoNOURABLE,#.I,,,,,"= RENUKA YARA WRIT PETITION NO:4714 OF 2025 Between: Amit Bansal, S/o. Rai Kumar Bansal Aged about 34 Years Occ' Proprietor of The Smart Hive Hdving its address at 4th Floor, D Block, Freshliving Apartments, Madhapur,- Hyderabad, lmage Hospital Road, Rangareddy, Telangana 500081 ...PETITIONER AND 1. Assistant Commissioner of State Tax, Madhapur 8 Circle, Madhapur Division, Hyderabad. Telangana.
Deputy State Tax officer, Madhapur lV Circle, Madhapur Division, Hyderabad. Telangana
The Commissioner of State Taxes, Commercial Tax buildings, Madhapur, Hyderabad Telangana
Kotak Mahindra Bank Limited, Plot No.31 , Rohini Enclave, Opposite Cyber Towers, Madhapur, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly in the nature of a writ of mandamus decla
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