Recovery of GST dues—In the instant case, the main prayer of the petitioner is for being granted installments for clearing the Government's dues. Petitioner does not dispute sizeable outstanding dues to the said tax department but pleads extreme financial hardship in clearing such dues in single installment.

Held that—When this Court has by interim order stayed coercive recoveries of the dues of the petitioner, the respondents could not have insisted on ONGC either paying up the dues of the petitioner to the department or even prevented ONGC from releasing such payments in favor of the petitioner. This would be plainly carrying out coercive recoveries of the dues which this Court by way of interim injunction prevented the department from doing.[M/S INDUS PROJECTS LIMITED VERSUS UNION OF INDIA] [GUJARAT HIGH COURT] [2018] 6 TAXLOK.COM 03 (Guj)