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2019 (11) TMI 441

..... the parties that given the above facts and the nature of the dispute between the parties, it would be best adjudicated upon by the Commissioner of CGST and CE, Mumbai Central Commissionerate. This adjudication by the Commissioner of CGST and CE, Mumbai Central would be on the basis that the impugned communications dated 6th February, 2018, 13th March, 2018, 10th April, 2019, 17th July, 2018 and 4t .....

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..... ed dues of service tax are of respondent no.4 M/s. Photolibrary India Pvt. Ltd. consequent to the order dated 17th May, 2017 passed by the Commissioner of Service Tax. Besides, the petitioners have also challenged the Garnishee Notice issued by the respondent no.1 i.e. Deputy Commissioner of Central Excise to respondent no.3 HSBC Bank in respect of the petitioner s bank account for the alleged due .....

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..... le for the dues of respondent no.4. 4. The petitioners dispute the stand of the respondents. Therefore, the issue would requires determination of facts and thereafter application of the appropriate law. 5. It is an agreed position between the parties that given the above facts and the nature of the dispute between the parties, it would be best adjudicated upon by the Commissioner of CGST and CE, M .....

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..... ossible. If the order of the Commissioner of CGST and CE is adverse to the petitioners then, the respondent nos. 1 and 2 will not act upon the same for a period of 2 weeks from the date of communication of the adjudication order to the petitioners herein. The ad-interim relief granted on 6th May, 2019 in this petition would continue till such time as the Commissioner of CGST and CE passes an order .....

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