K RANGANATHA ADIGA Vs. COMMISSIONER OF CENTRAL TAX

JUDGEMENT

(1.) The petitioner K. Ranganatha Adiga, proprietor of M/s. Lion Security Services, Bangalore has filed this writ petition in this Court on 11/01/2018 challenging the Notice for recovery of Service Tax under Section 87 of the Finance Act of 1994 ('Act' for short), Annexure F dated 04/12/2017 addressed by the Respondent - Assistant Commissioner, Central Tax, Bengaluru West, seeking to recover the sum of Rs.4,39,71,946/- towards his Service Tax Liability with interest and penalty.

(2.) The said Garnishee order/Notice under Section 87 of the Act was addressed to the 4th Respondent Koteshwara Sahakari Bank Niyamita, Bangalore, the Banker of the petitioner - assessee and accordingly, the Respondent - Bank has informed the petitioner vide Annexure G communication dated 30/12/2017 freezing his Current Account No.00106000022.

(3.) Aggrieved by the same, the petitioner has preferred this writ petition before this Court under Article 226 of the Constitution of India.