Wingtech Mobile Communications (India) Pvt. Ltd. Vs Deputy Commissioner ST
Date: September 2, 2025
Subject Matter
No provision in the law that allows the tax authorities to attach funds or impose restraints once a deemed stay is in place under Section 107
Summary
The petitioner, a company, was subjected to a best judgment assessment order demanding Rs. 244.63 crores. A provisional attachment order was issued for its bank account, followed by a recovery notice under Section 79(1)(c) of the A.P. GST Act. This r…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner has been served with an order of assessment, dated 02.08.2025, in which Rs.244,63,28,470/- has been demanded. Earlier to this, a notice dated 17.07.2025 had been issued for provisionally attaching the bank account of the petitioner. Immediately, thereafter, the 1 st respondent issued a recovery notice, dated 19.08.2025, un…