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SRESHTA CONSTRUCTIONS vs. THE COMMISSIONER OF CENTRAL TAX
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
N. TUKARAMJI
Pet. Counsel
Karan Talwar
Res. Counsel
B. Sapna Reddy
Mukherjee

Petitioner / Applicant

SRESHTA CONSTRUCTIONS

Respondent THE COMMISSIONER OF CENTRAL TAX
Court Telangana High Court
State

Telangana

Date Jul 3, 2023
Order No.

WRIT PETITION No.15837 of 2023

Citation

2023(7) TAXREPLY 8079
Original Order
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ORDER

ORDER   (PER HON’BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. Karan Talwar, learned counsel for the petitioner; Ms. B. Sapna Reddy, learned counsel for the respondent Nos. 1 and 2; and Mr. B. Mukherjee, learned counsel for respondent No. 4. 2. Order dated 23.06.2023 has summed up the controversy involved in the present writ petition, which is reproduced hereunder: “By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of the provisional attachment of the bank account of the petitioner vide the notice dated 22.05.2023 issued by respondent No. 1 to respondent No.3 under Section 83 of the Central Goods and Services Tax Act, 2017 (briefly, ‘the CGST Act’ hereinafter). Learned counsel for the petitioner submits that first and foremost the provisional attachment order letter does not contain Document Identification Number (DIN) which is mandatory requirement as per circular da....

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