1 924 wp 7059.25.odt..odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. WRIT PETITION NO.7059 OF 2025 KC Overseas Education Private Limited, thr. authorized representative Shri Trilokchandra Chandak, Nagpur .Vs. Assistant Commissioner, CGST and CEX, Division City Nagpur and another __________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders of directions Court's or Judge's orders. and Registrar's Orders. Mr. A.J. Bhoot, Advocate for the petitioner. Mrs. Ketki Jaltare Vaidya, Advocate for respondents. CORAM : ANIL L. PANSARE AND RAJ D. WAKODE, JJ. DATED : 21 .11. 2025 . Heard learned counsel for the petitioner and learned counsel for the respondents. 2. The argument is that without affording opportunity of hearing and without issuing notice the impugned order is passed. 3. Counsel for the respondents submits that respondents are willing to give opportunity of hearing and accordingly, will issue notice under the relevant provisions. 4. Statement is accepted. 5. In view thereof, the petition is partly allowed. 6. The Garnishee notice/Order bearing FNo.iv(16)30-118/FAR/KC-OVERSEAS/City/NGP-I/2025/12 42/Nagpur, dated 07/11/2025 passed by Assistant 2 924 wp 7059.25.odt..odt Commissioner CGST & CEX, Division City Nagpur is quashed and set aside. 7. The matter is remanded back to respondent No.1 for deciding it afresh in accordance with law. [RAJ D. WAKODE, J] [ANIL L. PANSARE, J.] manisha