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2017 (2) TMI 900
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....2017 in W.P.No.1468 of 2017 - -<br>Service Tax<br>Rajiv Shakdher, J. For the Petitioner : Mr. V.S.Manoj For the Respondents : Ms.Hema Muralikrishnan Standing Counsel ORDER 1. Pursuant to the last hearing, Ms.Hema Muralikrishnan has returned with instructions. 1.1. She affirms that no assessment order has been passed against the assessee, which is a proprietorship concern bearing the....
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.... name: 'Service Care Private Limited'. 4. It is the case of the learned counsel for the petitioner that the petitioner Company is registered with the Bangalore Commissionerate and therefore, the respondents would have no jurisdiction in the matter. 5. Furthermore, the learned counsel for the petitioner says that even though the proprietorship concern stood dissolved upon ....
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....quired to be enquired is, as to whether, firstly, any assessment order has been passed with respect to the erstwhile proprietorship concern. Secondly, as to whether clients of the erstwhile proprietorship concern including L & T Valves Limited against whom the garnishee order has been issued owed any money to the proprietorship concern. 9. Re-notify on 24.01.2017." 3. A perusal of the ....
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.... and heard the counsel for the parties, according to me, the respondents could not have, willy-nilly, passed the garnishee orders without first passing an assessment order. 5.1. Admittedly, no assessment order has been passed. 6. In these circumstances, the garnishee orders appended at page No.15 and 17 of the typed set of documents are set aside. To that extent, the prayer made in W.P.No.14....