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AMJOK AUTO AGENCIES vs. THE DEPUTY COMMISSIONER
(Meghalaya High Court)

Hon'ble Judges:

SANJIB BANERJEE
W. DIENGDOH
Pet. Counsel
N. Dasgupta
P. Sikdar
Res. Counsel
N. Mozika
A. Pradhan

Petitioner / Applicant

AMJOK AUTO AGENCIES
Respondent THE DEPUTY COMMISSIONER
Court Meghalaya High Court
State

Assam

Date Jul 20, 2023
Order No.

WP(C) No. 213 of 2023

Citation

2023(7) TAXREPLY 7633
Original Order
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ORDER

JUDGMENT: (PER THE HON’BLE, THE CHIEF JUSTICE) (ORAL) There is no merit in the present petition which has been filed by a partnership firm through one of its partners, which partner was, according to the petitioner, one of the partners of another partnership firm by the name of Bhalang Associates against which firm an order of attachment of bank account has been passed by the Central Goods and Services Tax authorities on September 27, 2022. 2. The initial ground sought to be made out is that the bank account number indicated in the order of attachment pertains to an account of Amjok Auto Agencies and is not the bank account of Bhalang Associates. However, it is evident from the petitioner’s submission that the partner through which the present petition has been filed is a partner of both Bhalang Associates and Amjok Auto Agencies. 3. The primary ground urged on behalf of the writ petitioner is that Bhalang Associates and its partners did not receive the o....

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