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DEVI TRADERS vs. THE STATE OF ANDHRA PRADESH & OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

U.DURGA PRASAD RAO
VENKATA JYOTHIRMAI PRATAPA
Pet. Counsel
B. Abhay Siddanth Mootha
Res. Counsel
Y.n. Vivekananda

Petitioner / Applicant

DEVI TRADERS
Respondent THE STATE OF ANDHRA PRADESH & OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jun 19, 2023
Order No.

W.P.No. 3659 of 2023

Citation

2023(6) TAXREPLY 7536
Original Order
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ORDER

ORDER: PER HON’BLE SRI JUSTICE U. DURGA PRASAD RAO Petitioner prays for writ of mandamus declaring the show cause notice dated 06.07.2022 in Form GST DRC-01-A issued under Section 74(1) r/w Rule 142(1)(a) of A.P. Goods and Services Act, 2017 (for short “APGST Act) by the 3rd respondent and consequent attaching of bank account of the petitioner maintained with 4th respondent bank without at first issuing notice under section 61 of APGST Act calling for explanation of the petitioner and even without passing final assessment order u/s 74 of APGST Act is illegal, arbitrary and without jurisdiction and contrary to the provisions of APGST Act and consequently to set aside the show cause notice dated 06.07.2022 and direct the respondents to release the petitioner’s bank account. 2. Petitioner’s case succinctly is thus: (a) Petitioner was trading in groundnut and registered under the rolls of 3rd respondent having GST identification No.37DPKPB1913PIZM....

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