LAWS(TLNG)-2021-1-51

MANNA SYSTEMS PRIVATE LIMITED FORMERLY M/S SLB ENGINEERS PRIVATE LIMITED Vs. ASSISTANT COMMISSIONER ST

Decided On January 06, 2021
Manna Systems Private Limited Formerly M/S Slb Engineers Private Limited Appellant
V/S
Assistant Commissioner St Respondents

JUDGEMENT

(1.) The petitioner is a company registered under the Companies Act, 1956 and is engaged in the business of engineering, iron and steel components. It was earlier doing business in the name and style of M/s.SLB Engineers Private Limited.

(2.) The petitioner is a dealer under the Telangana VAT Act, 2005 on the rolls of the 1st respondent.

(3.) The petitioner contends that in the first week of March, 2020, its banker (4th respondent) received a notice from the 1st respondent directing the said banker to attach a sum of Rs.7,86,792/- lying in the petitioner's bank account, towards dues of the petitioner under the CST Act, 1956 for the tax periods 2010-11 to 2014-15.