2026-VIL-391-AP
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SGST High Court Cases

GST – Recovery of tax without prior notice – Challenge to notice issued under Section 79(1)(c) of CGST Act, 2017, through which the petitioner’s Bank was directed to pay a sum towards the petitioner's tax dues. The petitioner contended that the respondent authorities issued the impugned notice without initiating any adjudication proceedings as provided under Sections 73 or 74, and without providing any prior notice to the petitioner – HELD - The issuance of the impugned notice under Section 79 without prior notice to the petitioner is valid. The Section 79 does not mandate the requirement of prior notice to the defaulting dealer before issuing notice to a third party from whom money is due or may become due to the defaulting dealer. The judgments relied upon by the petitioner, wherein the Courts had quashed the notices under Section 79 due to the absence of prior determination of the actual tax liability, is distinguishable. In the present case, the Assessment Order against the petitioner had attained finality, therefore, no illegality in the issuance of the impugned notice under Section 79 for the recovery of the tax dues - The issuance of the impugned notice under Section 79 without prior notice to the petitioner is valid – The writ petition is dismissed - Authorization for issuance of notice under Section 79 of APGST Act, 2017 - The petitioner contended that the Asst. Commissioner, who issued the impugned notice under Section 79, was not authorized to do so - Whether the Asst. Commissioner was authorized to issue the notice under Section 79 of APGST Act, 2017 – HELD - The Asst. Commissioner, who issued the impugned notice, was the proper officer authorized to exercise the powers under Section 79 of APGST Act, 2017. The Gazette Notification dated 14.12.2022 issued by the Chief Commissioner of State Tax, Andhra Pradesh, designated the Deputy Assistant Commissioner (ST-II), Airport Circle, Visakhapatnam-II Division as the proper officer for the purpose of exercising powers under Section 79. The provision of Section 79 itself does not require any prior authorization from a competent authority before issuing the notice - The Asst. Commissioner was the proper officer authorized to issue the notice under Section 79 of APGST Act, 2017, and therefore, the contention of the petitioner regarding the lack of authorization does not merit consideration.
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