9911796707
TMI Blog2023 (8) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount - HELD THAT:- Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel appearing on either side, it is opined that the order of the learned Single Judge shall be modified to the following effect: The attachment would continue only to the extent of the demand raised in the order dated 28.03.2022 including penalty, and it is open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2023 directed that the attachment of the appellant's bank account would continue and no amount shall be appropriated therefrom by the Respondents. 2. It is the case of appellant that though the garnishee notice refers to the proceedings dated 28.03.2022 apparently made on the appellant under Section 79(1)(c)(iii) read with Section 142(8)(a) and Section 174 of the Central Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the above submissions, we have heard Mr.Rajendran Raghavan, learned Senior Panel Counsel appearing on behalf of the Respondents. 5. Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel appearing on either side, we are of the opinion that the order of the learned Single Judge shall be modified to the following effect: The at ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
