TaxTMI 
TaxTMI 
2025 (9) TMI 1328
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....een served with an order of assessment, dated 02.08.2025, in which Rs. 244,63,28,470/- has been demanded. Earlier to this, a notice dated 17.07.2025 had been issued for provisionally attaching the bank account of the petitioner. Immediately, thereafter, the 1st respondent issued a recovery notice, dated 19.08.2025, under Section 79(1)(c) of the A.P. GST Act, for recovery of the said amount. On account of the said recovery notice which had also been sent to the 5th respondent-Bank, a sum of Rs. 170 cores was paid out to the 1st respondent. 2. The petitioner, on account of the attachment of the bank account and on account of the fact that the entire amount available to the petitioner had been paid out to the 1st respondent, could not file ....
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....7.07.2025 bearing RFN No. MA 3707252000924T and RFN No.3707252004243 as without jurisdiction, arbitrary, illegal, unconstitutional and in violation of the settled principles of law and consequently set aside the same. 3. This Court, on 22.08.2025, had passed an interlocutory order leaving it open to the petitioner to file an appeal against the order of assessment, dated 02.08.2025, with a further direction that the requirement of payment of 10% of the disputed tax, shall be treated to have been complied, by adjusting an amount of Rs. 24.4 crores, out of Rs. 170 crores, which had been recovered under the order, dated 19.08.2025. 4. This Court had also directed the 3rd respondent-Chief Commissioner, to consider the representation of the....
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.... section 83 vide CCSTs Ref. No. CIW/E1/300/2025 dated 02.08.2025 and third party attachment issued to M/s. Oppo Mobiles India Pvt. Ltd GSTIN:37AABC09247K1ZY) to facilitate completion of the proposed sale transaction. iv) However, the assessee shall ensure that the sale proceeds, to the extent of the balance demand of approximately Rs. 130 crores for the tax periods 2022-23 to 2025-26, are retained in its bank account in India until final disposal of all proceedings and appeals. v) The assessee shall intimate to the jurisdictional officer, within 48 hours of receipt of the funds, the details of the sale transaction completed and the bank account in which the proceeds are deposited. 6. This Court has also been informed th....
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....r the provisions of Section 83 of the GST Act. On account of such attachment, the ability of the petitioner to make any payment or move any funds was totally restricted. Thereafter, an order of assessment was passed on 02.08.2025 raising a demand of approximately Rs. 244 crores. The respondents then issued a recovery notice, dated 19.08.2025, and a sum of Rs. 170 crores has been paid out under the said recovery notice. The request of the petitioner, for refund of this amount, on an undertaking of the petitioner that the refunded amount would be kept in the bank account of the petitioner and would not be taken out to India, till disposal of the appeal, was not considered by the 3rd respondent while passing the order, dated 01.09.2025. 9. ....
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.... the effect that as and when sale proceeds are received, the same will be kept in the account of petitioner in such a manner that the petitioner maintains a minimum balance of Rs. 245 crores, after adjusting the same against the sum of Rs. 24.4 crores which is deemed to have been paid as pre-deposit under Section 107 of the GST Act. 14. In the circumstances, this Writ Petition is disposed of with the following directions: 1. The petitioner shall file an undertaking that the petitioner shall maintain all the amounts refunded by the 3rd respondent, out of Rs. 170 crores, which had been recovered from the petitioner under the order dated 19.08.2025, till the disposal of the appeal filed by the petitioner against the order, dated 02....