2020 (1) TMI 24 - HC - GST

Validity of Bank Attachment Notice - withdrawal of notice in Form GST DRC-22 dated 04.10.2019 issued under Section 83 of CGST Act - HELD THAT - The writ petition stands dismissed as having rendered infructuous.

Summary

The Karnataka High Court dismissed the writ petition challenging a bank attachment notice issued in "FORM GST DRC-22" dated 04.10.2019 by respondent No.2. The notice was withdrawn by the Commercial Tax Officer on 30.11.2019, rendering the petition infructuous.