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B.S. RAJASHEKHAR PROPRIETOR M/S. GEMINI SECURITY AND ALLIED SERVICE vs. THE COMMISSIONER- CENTRAL GST BENGALURU AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R.KRISHNA KUMAR
Pet. Counsel
Rajesh Shettigere
Res. Counsel
Vikram Huilgol

Petitioner / Applicant

B.S. RAJASHEKHAR PROPRIETOR M/S. GEMINI SECURITY AND ALLIED SERVICE
Respondent THE COMMISSIONER- CENTRAL GST BENGALURU AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Oct 25, 2019
Order No.

WRIT APPEAL NO. 2942 OF 2019 (T-RES)

Citation

2019(10) TAXREPLY 1791
Original Order
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ORDER

Heard the learned counsel appearing for the appellant and the learned counsel appearing for the first respondent. 2. The appellant filed the writ petition before the learned Single Judge challenging the communication dated 03rd April 2019 directing the provisional attachment of his Bank Account issued in exercise of the powers under CGST Act, 2017. The said notice of provisional attachment was for the period ending January 2019. It is this communication which was subjected to a challenge before the learned Single Judge. 3. The learned Single Judge stayed the impugned order subject to deposit of 50% of the balance demand. By the order dated 18th July 2019, the second respondent was permitted to withdraw the 50% of the balance demand made by the first respondent from the Bank Account freezed. The order dated 27th June 2019 imposing the condition of deposit of 50% is the subject matter of challenge in this appeal. 4. Today, the appellant has tendered an Affidavit annexing t....

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