The writ petition challenging the attachment of the petitioner's bank account under Form GST DRC-13 was dismissed as withdrawn without order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.7280 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.04.2024
CORAM:
THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.7280 of 2024 and W.M.P.Nos.8140 & 8141 of 2024
S.Arun Kumar, Proprietor of AK Enterprises, No.15, North Mada street, Kolathur, Chennai-600 009. ...Petitioner
Vs.
Prayer: Writ Petition is filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records pertaining to impugned proceedings in RC.No.33BGEPA8234R1Z6/2023 dated 29.11.2023 issued by the 1st respondent in Form GST DRC-13
1/4
W.P.No.7280 of 2024
addressed to 2nd respondent attaching the Bank account of the petitioner bearing A/c.No.50100051967603 and quash the same as illegal, arbitrary and non est in law and consequently, direct the 1st respondent to raise the attachment made in petitioner's Bank account maintained with the 2nd respondent.
For Petitioner : Ms.RA.Parkavi
for Mr.S.Mohamed Uduman
For R1 : Mr.V.Prashanth Kiran, Government Advocate (T)
O R D E R
Learned counsel for the petitioner submits that she has been instructed to withdraw this writ petition. An endorsement for withdrawal was made. By taking note of the same, W.P.No.7280 of 2024 is dismissed as withdrawn without any order as to costs. Consequently, connected miscellaneous petitions are closed.
16.04.2024
Index : Yes / No Internet : Yes / No Neutral Citation : Yes / No
kj
2/4
W.P.No.7280 of 2024
To
The Assistant Commissioner (ST), Office of the Assistant Commissioner (ST), Commercial Taxes Department, Surapattu Assessment Circle, Integrated Building for Commercial Taxes, No.32, Elephant Gate Bridge Road, (off Wall Tax Road), Vepery, Chennai-600 003.
3/4
W.P.No.7280 of 2024
SENTHILKUMAR RAMAMOORTHY,J.
Kj
W.P.No.7280 of 2024 and W.M.P.Nos.8140 & 8141 of 2024
16.04.2024
4/4
S. Arun Kumar
The Assistant Commissioner (ST)
HDFC Bank
Senthil Kumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
