2024 (2) TMI 800

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....lani Basha For the Respondent : GP For Commercial Tax (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) In this writ petition filed under Article 226 of the Constitution of India, the petitioner seeks the following relief: "pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in issuing Form GST DRC-13 dated 25.01.2024....

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....under five main contractors who are executing works contract for the State Government and their due amounts are not still received and concomitantly the petitioner also not received his contract work amounts. However, in the meanwhile, the 1st respondent has issued a garnishee notice dated 25.01.2024 to the petitioner's bank i.e., Branch Manager, Canara Bank and sought for attachment of tax amount....

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....ance of the tax amount, the department may grant him reasonable time. 5. Learned Government Pleader for Commercial Tax would submit that if the petitioner makes a representation to the 1st respondent explaining cogent reasons for seeking time, the same may be considered and suitable orders will be passed. 6. In that view, this Writ Petition is disposed of giving liberty to the petitioner to subm....