2020 (10) TMI 901

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....umar And Smt Kongara Vijaya Lakshmi, JJ. ORDER WHEREAS the Petitioner above named through its Advocate Sri C.V.NARASIMHAM presented this Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction in nature of writ of mandamus and declare the i....

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.... nd Floor, Srinivasa Nagar, Nandyaly Andhra Pradesh- 518501. 3. The Commissioner of Central Tax, Tirupati GST Commissionerate, Amaravathi Nagar, Behind West Church Compound, M.R. Palli, Sri Krishna Nagar, Tirupati,  Andhra Pradesh. 4. The Saptagiri Grameena Bank, Renigunta Branch, Chitoor Distrct, Andhra Pradesh. 5. The Secretary (Revenue), Union of India, Department of Revenue, Nort....

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....facie, it appears that even before the statutory period of limitation for filing an appealØ has expired, garnishee notice dated 26.08.2020 came to be passed for recovery of tax for the period from January, 2020 to June, 2020; January, 2019 to December, 2019. It is to be noted here that against the assessment order dated 13.08.2020, an appeal lies under section 117 of the central Goods an....