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Interim stay of operation of the Garnishee Notice which was passed for recovery of tax

Section 62 of the CGST Act — Assessment Order – The petitioner prayed for declaring the impugned Notice dated 26.08.2020 as being illegal, arbitrary, violative of principles of natural justice, and without authority of law. The court observed that before the statutory period of limitation for filing an appeal has expired, the 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. Against the assessment order dated 13.08.2020, an appeal lies under section 117 and time prescribed for filing the appeal is three months. Even before the expiry of the said period, the Garnishee notice came to be passed. The notice was given on 28.07.2020 intimating the discrepancies in the Returns after scrutiny and the petitioner has to furnish reasons for the discrepancies on or before 27.08.2020 but though the time expires on 27.08.2020, the Notice came to be passed on 26.08.2020. Held that:- The Hon’ble High Court allowed the writ Petition and listed the matter on 02.09.2020 and stayed the operation of the Notice dated 26.08.2020 for a period of two days.
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