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RAYAN TRADERS vs. PRINCIPAL CHIEF COMMISSIONER OF GST CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Senniappan
Res. Counsel
K.umesh Rao

Petitioner / Applicant

RAYAN TRADERS
Respondent PRINCIPAL CHIEF COMMISSIONER OF GST CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 18, 2022
Order No.

W.P.No.33 of 2020 And WMP Nos.39 and 40 of 2020 and 8435 of 2021

Citation

2022(11) TAXREPLY 6619
Original Order
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ORDER

The petitioner is an assessee under the Central Goods and Services Tax Act, 2017 (in short 'Act') and challenges attachment notice issued to the HDFC Bank, Korattur Branch dated 27.12.2019 in Form GST DRC-13. In terms of the aforesaid impugned notice, the bank has been directed to withhold the amount of upto a sum of Rs.74,52,943/- and pay the same forthwith to the Government. 2. This direction is premised upon the aforesaid sum becoming due from the petitioner in terms of the provisions of the CGST Act/TNGST Act, 2017. The Assessing Officer in the impugned notice refers to the petitioner as a defaulter and the relevant portion of the form of the impungned notice reads thus: 'Particulars of defaulter – GSTIN – 33BRMPS7722P1ZY Name – M/s.Rayan Traders (Shri.Mohammed Samsudeen Proprietor) - Account No.50200013842861 Demand order no.:                 &n....

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