2021 (11) TMI 355

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tendent, Range-III, Division-I, Central Goods & Services Tax and Central Excise, Jharkhand, - 2021 (11) TMI 355 - JHARKHAND HIGH COURT - TMI - Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - HELD THAT:- Considering the arguments advanced on behalf of the parties and the objection taken .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... et Gadodia, Ranjeet Kushwaha, Advocates For the Respondents: Mr. Amit Kumar, Advocate Heard Mr. Sumeet Gadodia, learned counsel appearing on behalf of the petitioners. 2. Heard Mr. Amit Kumar, learned counsel appearing on behalf of the respondents. 3. The present writ petition has been filed challenging the garnishee Notice dated 30.09.2021 (Annexure-9) issued under Section 79 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal. The learned counsel submits that at this stage, the present writ petition may not be entertained. 5. Considering the arguments advanced on behalf of the parties and the objection taken by the respondents, this Court is not inclined to entertain the writ petition as the petitioners have already filed an appeal and the petitioners have approached this Court without approaching the appellate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X