Mujahar Ali Sarkar v. the State of Assam and 5 Ors.
Case brief
What is this about?
Assam GST writ petition; section 74 Assam GST Act demand Rs. 58,45,431/-; Form GST DRC01 dated 29/06/2024; summary of show cause notice 11/06/2024; Assistant Commissioner of State Tax Dhubri; debit freeze of bank account No.918020013366261; Axis Bank Dhubri; freeze at instance of Deputy Commissioner of State Tax apprehending fraud; freeze without prescribed legal provision held without jurisdiction and interfered with; section 83 AGST Act 2017 attachment; Rule 159(5) Assam GST Rules 2017 appeal against attachment; liberty to pursue statutory remedy; exclusion of writ-court period from limitation; refund-based demand April 2021 to August 2022; Mujahar Ali Sarkar; writ petition closed.
What did the court decide?
Debit freeze of bank account No.918020013366261 interfered with (held without jurisdiction); petitioner granted liberty to assail the impugned GST actions before the appropriate forum with the period spent before this court excluded from limitation; writ petition stands closed.