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This Court is of the view that on account of pre-deposit which has been made by the petitioner at appellate stage read with the mandate of section 107 (7) of JGST Act, the petitioner deserves an interim protection. Accordingly, the operation, implementation and execution of the impugned garnishee notices are stayed till the next date.

Section 79 of the CGST Act — Recovery of Tax –- The petitioner challenged notice dated 14.12.2020 issued upon the petitioner's bank relating to recovery of Rs. 38,14,026.24, though petitioner has already filed an appeal on 09.01.2020 against the adjudication order. The petitioner has challenged another notice dated 15.01.2021 in Form GST DRC-13 upon the third party. The petitioner counsel submitted that for the entire amount which is covered by the notice of attachment dated 15.01.2021, appeals have been filed. He submitted that in terms of provisions of sub-Sections 6 & 7 of Section 107, once deposit as per sub-section 6 has been made, there is automatic stay of the remaining amount under sub-section 7 of Section 107 of Act. The court observed that on account of pre-deposit which has been made by the petitioner at appellate stage read with the mandate of section 107 (7), the petitioner deserves an interim protection. Held that:- The Hon’ble High Court stayed the operation, implementation and execution of the impugned garnishee notice dated 14.12.2020 issued to the petitioner’s banker as well as the impugned garnishee notice dated 15.01.2021 issued to third party till the next date. The matter is directed to be posted on 19.04.2021.
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