TaxTMI 
TaxTMI 
2022 (10) TMI 1064
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....er for Commercial Tax appearing for respondent Nos.1 to 4, and perused the record. With their consent, this Writ Petition is disposed of at the stage of admission. 2. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:- "...... to issue an appropriate writ or order or direction more particularly one in the nature of Writ of Mandamus i) declaring the action of the 2nd respondent in provisionally attaching the petitioner's properties through the impugned proceedings in Form GST DRC 22 dated 7.5.2022 as illegal, arbitrary, high handed, without authority of law and jurisdiction and contrary to the provisions of the Act, ii) declare that the impugned order passed by the ....
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.... tax invoices for the entire turnover but instead placed on record xerox copies of invoices for part of the turnover. It was further held that some of the dealers, from whom the petitioner has purchased the goods, are not existing/fictitious. Enquiries with the toll gate authorities revealed that some of the vehicles did not pass through the said toll gates at Chittoor. It was also held that some of the owners of the vehicles, denied hiring of the vehicles to the petitioner for transport of the goods and information in respect of some of the vehicles is not available on the transport website. It is also submitted that in response to the revised notice in GST DRC-01 dated 30.05.2022, the petitioner filed a letter dated 10.06.2022 seeking 15....
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.... 4, on instructions, opposes the same. He would submit that the argument of the learned counsel for the petitioner that the Joint Commissioner could not have issued provisional attachment order under Section 83 of the APGST Act may not be correct. Insofar as the assessment order is concerned, according to him, the same came to be passed basing on the material available with the assessing authority and as such, the Court cannot find fault with it. 6. A perusal of the revised notice issued in GST DRC-01, dated 30.05.2022, would show that the authority relied upon the material, which was not furnished to the petitioner. The assessment order does not indicate the dealers, whom the assessing authority claimed to have been examined to show that ....