2017 (12) TMI 1014

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..... and seek even the interim relief from the same Tribunal but in the peculiar facts and circumstances of the case the petitioner-assessee is provided a period of one week time to prefer such appeal before the KAT and also seek interim relief from the Tribunal concerned - petition disposed off. - W. P. No. 53035/2017 ( T-RES ) - - - Dated:- 22-11-2017 - Vineet Kothari, J. Ms. Aparna Nanda Ku .....

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..... e KAT, the Respondent-Department should not have issued the garnishee order to Respondent No.3-Bank of America, the Banker of the petitioner-assessee directing them to remit the entire amount of ₹ 34,56,802/- out of the Bank Guarantee the petitioner-assessee to the Respondent- Department which already safeguards their interest for recovery of the outstanding demand the said Bank Guarantee is .....

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..... l but in the peculiar facts and circumstances of the case the petitioner-assessee is provided a period of one week time to prefer such appeal before the KAT and also seek interim relief from the Tribunal concerned however for a period of one week namely up to 30.11.2017, the Operation of the impugned order Annexure-E dated 17.11.2017 shall remain stayed and the Respondent-Department shall not enca .....

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