Case Details: Deputy Commissioner ST vs. Wingtech Mobile Communications (India) Pvt. Ltd. (2025) 35 Centax 179 (S.C.)
Judiciary and Counsel Details
- Pamidighantam Sri Narasimha & Atul S. Chandurkar, JJ.
- S/Shri N. Venkataraman, A.S.G., Sahil Bhalaik, AOR, Tushar Giri, Siddharth Anil Khanna, Ritik Arora, Shivam Mishra, Ms Gulshan Jahan & Gowtham Polanki, Advs., for the Petitioner.
- S/Shri Balbir Singh, Sr. Adv., Rohan Khare, Priyam Bhatnagar, Advs. & Anmol Anand, AOR, for the Respondent.
Facts of the Case
The petitioner was served with an order of assessment. Prior to this, a notice had been issued for provisional attachment of the petitioner’s bank account. Thereafter, the Competent Authority issued a recovery notice under section 79(1)(c), pursuant to which funds were recovered from the petitioner’s bank account. Subsequently, the Competent Authority revoked the provisional attachment and recovery orders, subject to the condition that the petitioner maintain a minimum balance out of the sale proceeds of its property in the bank account until the disposal of the appeal. The High Court held that the petitioner should furnish an undertaking to maintain all amounts refunded by the Competent Authority from the recovered funds and, upon doing so, the Competent Authority should release the recovered amounts after retaining the required pre-deposit under section 107. The petitioner was also required to give an undertaking to maintain the minimum balance until disposal of the appeal. SLP against this order of High Court was filed. The matter was accordingly placed before the Supreme Court.
Supreme Court Held
The Hon’ble Supreme Court held that it was not inclined to interfere with the impugned order passed by the High Court. The conditions imposed by the High Court regarding maintaining the minimum balance and furnishing the undertaking were affirmed. The release of amounts recovered from the petitioner, subject to retaining the required pre-deposit under section 107, was lawful. The deposited amount in the bank shall remain unaltered, confirming the directions issued in favour of the petitioner under Section 79, read with section 107, of the CGST Act/Andhra Pradesh GST Act.
List of Cases Cited
- Wingtech Mobile Communications (India) (P.) Ltd. v. Deputy Commissioner ST — (2025) 34 Centax 360 (A.P.)/[2025] 178 taxmann.com 332 (Andhra Pradesh) – SLP disposed of — Referred [Para 2]
