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2019 (6) TMI 1105 - HC - GSTAttachment of bank account - Garnishee order - Demand of interest on ITC component - HELD THAT:- Identical issue decided in the case of M/S. DONGSUNG AUTOMOTIVE PVT. LTD. VERSUS THE SUPERINTENDENT OF CENTRAL TAXES, KANCHEEPURAM, THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE, CHENNAI AND INDIAN OVERSEAS BANK [2019 (6) TMI 892 - MADRAS HIGH COURT]. The balance available in the writ petitioner's account as of 12.06.2019 is ₹ 33,77,394/- - As the bank has not been arrayed as respondent, Registry shall communicate this order to the aforesaid bank at the aforesaid address and from and out of the aforesaid balance of little over ₹ 33,00,000/-, the said bank shall pay out an admitted sum of ₹ 9,15,121/- to the Assistant Commissioner of GST and Central Excise, Maraimalainagar Division (first respondent herein) forthwith. In all other aspects, communication dated 21.05.2019 bearing reference C.No.IV/16/30/2019-Tech-III from the first respondent to the aforesaid bank will stand set aside. This would mean that the writ petitioner can operate aforesaid bank account with the exception of aforementioned admitted sum of ₹ 9,15,121/-, which shall be paid by the Bank to the first respondent - On payment of aforesaid amount on or before 20.06.2019, the impugned communication dated 21.05.2019 from the second respondent to the Indian Overseas Bank will stand set aside. Petition disposed off.
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