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KWANGJIN INDIA AUTHOSYSTEMS PVT. LTD. vs. THE ASSISTANT COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE, THE BRANCH MANAGER
(Madras High Court)

Hon'ble Judges:

M. SUNDAR
Pet. Counsel
S.muthuvenkataraman
Res. Counsel
V.sundareswaran

Petitioner / Applicant

KWANGJIN INDIA AUTHOSYSTEMS PVT. LTD.

Respondent THE ASSISTANT COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE, THE BRANCH MANAGER
Court Madras High Court
State

Tamilnadu

Date Aug 1, 2019
Order No.

W. P. No. 17393 of 2019 And WMP.No.16883 of 2019

Citation

2019(8) TAXREPLY 2058

Original Order
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ORDER

Mr.S.Muthuvenkataraman, learned counsel on record for writ petitioner and Mr.V.Sundareswaran, learned Panel Counsel (GST) on behalf of the first respondent are before this Court. To be noted, second respondent is Branch Manager of the Bank in which the writ petitioner has an account, which is subject matter of attachment and therefore, the second respondent is only a formal party and in the nature of garnishee. 2. In this backdrop, with consent of learned counsel on both sides, the main writ petition is taken up, heard out and is being disposed of. 3. Be that as it may, the first respondent, who is the contesting respondent has filed counter affidavit dated 09.07.2019. The subject matter of instant writ petition arises under the 'Central Goods and Services Tax Act, 2017' (‘CGST Act’ for the sake of brevity). 4. There is no disputation that the CGST regime came into operation on and from 01.07.2017. In the light of CGST Regime coming into operation on ....

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