Validity of GST order-in-original Must Be Challenged Before Assailing Consequential Actions

Bhagavathi Granites Vs Superintendent of Central Tax (Telangana High Court) Telangana High Court has dismissed a writ petition filed by Bhagavathi Granites against the Superintendent of Central Tax, challenging a bank attachment order. The petitioner argued that the attachment was invalid because the Goods and Services Tax (GST) order-in-original, dated January 6, 2022, was defective due to the alleged non-furnishing of the DRC-07 form prior to its issuance. However, the court found this argument insufficient to warrant interference, particularly since the order-in-original itself had not bee...