2021 (12) TMI 118

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....ustice C.Saravanan For the Petitioner : Mr.S.Muthu Venkataraman For the Respondents : Mr.J.Vasu Junior Panel Counsel ORDER Mr.J.Vasu, learned Junior Panel Counsel takes notice on behalf of the respondents. 2. It is the case of the petitioner that the petitioner's credit was attached by the respondents on 14.09.2020. 3. The learned counsel for the petitioner submits that the p....

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.... High Court in the case of Nipun A Bhagat, Proprietor of Steel Kraft Industries Vs State of Gujarat, 2021 (1) TMI 794. The learned counsel for the petitioner has also relied on the decision of this Court rendered in the case of M/s. HEC India LLP Vs Commissioner of GST and Central Excise Audit - II & other, 2021 (9) TMI 1187. 7. Appearing on behalf of the respondents, learned Junior Panel Couns....