2026 (6) TMI 620

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....nsel for the Respondent : Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) ORDER: Heard Mr. S.V.Bharadwaja, learned counsel representing Mr. K.Laxma Reddy, learned counsel appearing for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for resp....

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.... law, (ii) Declaring the action of the 4th respondent in issuing the Garnishee notice under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 in FORM GST DRC-13 dated 05.02.2025 to the 5th respondent bank pursuant to the Order-in-Original No.06/2023-24-Adjn (Supdt) GST dated 21.11.2023 for the multiple assessment years i.e. A.Ys.2017-18 to 2019-20 issued by the Respondent N....

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....er in this writ petition is hit by the ratio rendered by the Apex Court in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited [(2020) 19 SCC 681]. Therefore, the case may not be entertained. 5. Having considered the submissions of the learned counsel for the parties, we are not inclined to entertain the instant writ petition assailing the impugned order ....