2020 (10) TMI 527

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.... J. B. Mishra, Advocates for the Respondents.   P.C.   1] We have heard learned counsel for the parties at length on the prayer for interim relief, namely, unfreezing of the bank accounts.   2] Our attention has been drawn to Section 83 of the Central Goods and Services Tax Act, 2017 as well as to the garnishee notices issued including the one at page 195 of the Writ Petition. &n....

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....d that it is basically a garnishee notice issued to the Bank Manager of Indusind Bank. In the said notice the deponent has mentioned that proceedings have been launched against the taxable person i.e. the Petitioner under Sections 67 and 74 of the Central Goods and Services Tax Act, 2017. But in what manner the proceedings have been launched is not discernible.   5] For proper appreciation, ....