9911796707
TMI Blog2017 (2) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Service Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the learned counsel for the petitioner that the petitioner Company is registered with the Bangalore Commissionerate and therefore, the respondents would have no jurisdiction in the matter. 5. Furthermore, the learned counsel for the petitioner says that even though the proprietorship concern stood dissolved upon the death of the proprietor i.e., her father one, Mr.Jalaludin, no assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect to the erstwhile proprietorship concern. Secondly, as to whether clients of the erstwhile proprietorship concern including L & T Valves Limited against whom the garnishee order has been issued owed any money to the proprietorship concern. 9. Re-notify on 24.01.2017." 3. A perusal of the aforesaid extract would show that the grievance of the petitioner is that the garnishee order issued, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the garnishee orders without first passing an assessment order. 5.1. Admittedly, no assessment order has been passed. 6. In these circumstances, the garnishee orders appended at page No.15 and 17 of the typed set of documents are set aside. To that extent, the prayer made in W.P.No.1468 of 2017 is modified. In so far as the prayer made in W.P.No.1469 of 2017 is concerned, the same is not press ..... X X X X Extracts X X X X X X X X Extracts X X X X
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