2021 (4) TMI 468

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....ing that the impugned Assessment Order dated 24.06.2020 passed by the 1st respondent vide AAO No.Nil/Rc.No.Sr.CTI-2/GST.INSPEC- 5/2019/GSTIN: for the Tax periods 2017-18, 2018-19 and 2019-20, and the action of the 2nd respondent in issuing Garnishee Notices dated 27.10.2010/31.10.2020 under Sections 79(1)(c) of the GST Acts, 2017, to the 5th to 8th respondents even without serving the impugned ord....

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..... 4. Learned Government Pleader fairly left the matter to the discretion of the Court. 5. Having found that the petitioner was not afforded a reasonable opportunity, this Court is of the considered view that the matter needs to be remitted back to the 1st respondent. 6. Accordingly, this writ petition is allowed and the impugned order, vide AAO No.Nil/Rc.No.Sr.CTI-2/GST.INSPEC- 5/2019/GSTIN: Un....