Karnataka High Court
M/S. Zainab Trading vs The Assistant Commissioner Of ... on 27 November, 2020
Author: B.M.Shyam Prasad
Bench: B. M. Shyam Prasad
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 27TH DAY OF NOVEMBER 2020
BEFORE
THE HON'BLE MR. JUSTICE B. M. SHYAM PRASAD
WRIT PETITION NO. 13308/2020(T/RES)
BETWEEN :
M/S. ZAINAB TRADING
NO.A-26, HMT INDUSTRIAL ESTATE
JALAHALLI
BENGALURU - 560 013.
(REPRESENTED BY ITS PROP
WASIM AHMED AGED ABOUT 29 YEARS)
... PETITIONER
(By SRI. K. M. SHIVAYOGISWAMY., ADVOCATE)
AND :
1. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
LGSTO-065, KIADB BUILDING
PEENYA 2ND STAGE
BENGALURU - 560 058.
2. THE MANAGER
STATE BANK OF INDIA
361, BY 1089, 1ST STAGE, II PHASE
HMT MAIN ROAD,
BENGALURU - 560 054.
... RESPONDENTS
(By SRI.HEMA KUMAR.K., AGA FOR R1)
2
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT
OF CERTIORARI OR DIRECTION IN THE NATURE OF
CERTIORARI TO QUASH THE IMPUGNED NOTICE ISSUED BY
THE FIRST RESPONDENT U/S 79(c) THE KGST ACT, 2017 IN
FORM GST DRC-13 BEARING NO.GST/T.NO.357/2019-20 DATED
12.09.2019 VIDE ANNEXURE "H". AND IMPUGNED MESSAGE
RECEIVED FROM THE SECOND RESPONDENT DATED
10.01.2020 VIDE ANNEXURE "K" ATTACHING PETITIONER'S
BANK ACCOUNT BEARING NO. 20127732238 WITH THE SECOND
RESPONDENT.
THIS WRIT PETITION COMING ON FOR ORDERS, THIS
DAY, THE COURT MADE THE FOLLOWING:
ORDER
Sri. Hema Kumar, learned Additional Government Advocate places on record the communication dated 22.10.2020 stating that all the garnishee notices in Form DRC-13 are withdrawn subject to further proceedings.
2. A copy of the memo with annexure is taken on record. If the garnishee notices are withdrawn, the petition would be infructutous and therefore the petition is accordingly disposed of with liberty to the petitioner, subject 3 to all just exceptions to have proper recourse in the event there were to be any further notices in Form DRC-13.
SD/-
JUDGE AN/-