2019 Taxo.online 840

WRIT PETITION No.50879/2019 (T – RES)

M/s RA FITNESS SOLUTIONS PRIVATE LIMITED

GOVERNMENT OF KARNATAKA AND OTHERS

2019

GST

Goods and Services Tax Act, 2017

Section 83

S. Sujatha, Justice

In favour of assessee

High Court

Karnataka

Represented By : –

Petitioner : – Sri Y C Shivakumar

Respondent : -Sri T K Vedamurthy

THISWRITPETITIONISFILEDUNDERARTICLES226AND 227OFTHECONSTITUTIONOFINDIA,PRAYINGTOQUASHTHE BANK ATTACHMENT ISSUED IN FORM GST DRC-22 DATED 04.10.2019INANNEXURE-A.

THIS PETITION COMING ON FOR ORDERS, THIS DAY, THECOURTMADETHEFOLLOWING:-

ORDER

Learned Additional Government Advocate accepts notice for the respondents.

2. The petitioner has challenged the bank attachment notice issued in “FORM GST DRC-22” dated 04.10.2019 by the respondent No.2.

3. Learned Additional Government Advocate has filed a memo along with the communication of the Additional Commissioner of Commercial Taxes [Legal Affairs], Bengaluru dated 02.12.2019, addressed to the learned Additional Government Advocate, whereby it is stated that the Commercial Tax Officer [Enforcement- 11]–respondentNo.2herein,has with drawn the notice in Form GST DRC-22 dated 04.10.2019 issued under Section 83 of the Act impugned herein, on 30.11.2019 by letter No.JCCT/ ENF/CTO-11/MZ-12/GST/INS- 43/2018-19, addressed to the Manager, ICICI Bank Limited, No.420, 27th Main, Sector-1, HSR Layout, Bengaluru-34 and the copy of the letter dated 30.11.2019 is also enclosed.

4. The said memo is placed on record.

In view of the aforesaid, writ petition stands dismissed as having rendered infructuous.