KWANGJIN INDIA AUTHOSYSTEMS PVT.LTD. Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) 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).