S K S Traders Vs Assistant Commissioner of State Tax
Date: September 18, 2024
Subject Matter
Once an appeal is filed, continuation of the attachment and garnishee orders is impermissible
Summary
In this case, the Andhra Pradesh High Court examined the legality of the continuation of an order of attachment and a garnishee notice issued to the petitioner following an assessment order mandating the payment of ₹2,84,10,044. The petitioner had fi…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri J.N. Venkata Suresh Kumar, learned counsel appearing for the petitioner and learned G.P. for Commercial Tax for the respondents. 2. The petitioner had suffered an order of assessment, under the A.P. Goods and Services Tax, 2017 (for short GST Act), issued by the 2nd respondent dated 13.01.2023. Under this order of assessment, t…