TMI Blog2020 (10) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... en from the record, prima facie, it appears that even before the statutory period of limitation for filing an appeal has expired, garnishee notice dated 26.08.2020 came to be passed for recovery of tax for the period from January, 2020 to June, 2020; January, 2019 to December, 2019. It is to be noted here that against the assessment order dated 13.08.2020, an appeal lies under section 117 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.V.NARASIMHAM presented this Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction in nature of writ of mandamus and declare the impugned Garnishee Noticee C. No. V/05/04/Misc/2019GST ARC dt.26.08.2020 issued by the 1 st respondent as being i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissionerate, Amaravathi Nagar, Behind West Church Compound, M.R. Palli, Sri Krishna Nagar, Tirupati, Andhra Pradesh. 4. The Saptagiri Grameena Bank, Renigunta Branch, Chitoor Distrct, Andhra Pradesh. 5. The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi are be and hereby directed to show cause either appearing in person or through an Advocate, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice dated 26.08.2020 came to be passed for recovery of tax for the period from January, 2020 to June, 2020; January, 2019 to December, 2019. It is to be noted here that against the assessment order dated 13.08.2020, an appeal lies under section 117 of the central Goods and Service tax Act and the time prescribed for filing the appeal is three months. Even before the expiry of the said period, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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