Attachment of account and retention of fund after pre-deposit u/s. 107 of GST Act is not tenable

Wingtech Mobile Communications (India) Pvt. Ltd. Vs Deputy Commissioner ST (Andhra Pradesh High Court) Andhra Pradesh High Court held that attachment of bank account and retention of fund by the authorities after payment of 10% of the disputed tax amount i.e. after pre-deposit u/s. 107 of the GST Act is not justifiable. Accordingly, writ petition disposed of. Facts- The petitioner has been 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...