Case LawWrit Petition No. 21899 of 2025
Heavy Steel Industry Vs Deputy Commissioner of Commercial Taxes
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- October 14, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
Second Provisional Attachment Order Issued After Lapse Of Statutory Period Quashed
Provisional Attachment
Summary
The petitioner challenged a second provisional attachment order (Form GST DRC-22) dated February 21, 2025, which blocked their bank account. The critical timeline of events is: First Attachment Order: Issued on February 21, 2024. Statutory Expiry: Un…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs: ” a. Issue a writ of certiorari or direction in the nature of certiorari quashing the order provisionally attaching the property of the petitioner under section 83 of the KGST/CGST Act, 2017, in Form GST DRC-22, passed by the Respondent No. 1 on 21/02/2025 bearing…