The Managing Director v. Asst. Commissioner of Commercial Taxes
Case brief
What is this about?
Karnataka HC 2026; commercial tax recovery; bank account lien/freeze by Asst. Commissioner CT (LGSTO-010); writ of mandamus to defreeze ICICI Bank account; notices to third party customer and bank (Annexures-B and C, dt. 26/02/2026); summary procedure grievance; arrears collected from customers payable to revenue; six equal installments with interest; first installment by 31.03.2026; affidavit undertaking; default revives impugned orders without reference to Court; contempt exposure; department to quantify dues; attachment rescinded on first installment; petition disposed.
What did the court decide?
Petition disposed on the petitioner's undertaking to clear the entire arrears with interest: payment in six equal installments with accruing interest, first installment by 31.03.2026, supported by an affidavit whose violation revives the impugned orders/notices without reference to the Court and exposes the petitioner to contempt; respondent to quantify dues; attachment of the bank account to be rescinded on payment of the first installment.