9911796707
TMI Blog2023 (12) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : None. ORDER PER SRI JUSTICE G. NARENDAR Heard Sri P.Girish Kumar, learned senior counsel for the petitioner and learned Government Pleader for Commercial Tax-I. 2. The bundle of facts before this Court is as peculiar as it can be. The petitioner before this Court aggrieved by the garnishee order issued by the Department of Sales Tax. Though the writ petition is preferred praying for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Government projects. 5. Learned Senior Counsel would contend that the sums to a tune of nearly Rs.10 crores are due to the petitioner from the four contractors namely M/s. Auro Infra Private Limited, Ms.Auroactive Pharma Private Limited, M/s. Stanch Projects Private Limited and M/s. Shreas Industries Limited. The factum of the said contractors having executed the work for the state is also fair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acted in such a hasty manner. 7. Per contra, learned Government Pleader would submit that assessment was done and the order of the assessment was not to put challenge and in that view, the respondents have merely followed the course of law and that the action was neither malafide nor motivated. 8. Having given our thoughtful consideration to the facts placed before this Court and as noted supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the considered opinion that the instant set of facts are required to be adjudicated equitably and without transgressing the four corners of GST Act. 10. In that view of the matter, we deem it appropriate to modify the garnishee order passed by the respondents by restricting it, in so far as it relates to the amounts in the case of the garnishee namely M/s. Stanch Projects Private Limited. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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