This writ petition is disposed of with a liberty to the petitioners to move the authority who has issued the garnishee notice and pray for recall of the garnishee notice. It will also be open to the petitioners to approach the appellate authority for expeditious disposal of appeal.
Section 79 of the CGST Act — Recovery Notice –- The petitioner challenged the Notice dated 30.09.2021 issued under Section 79 of the Act, whereby the respondent has frozen the bank account of the petitioners. The petitioner filed an appeal on 29.09.2021 against the Order-in- Original dated 18.12.2018 and immediately on the next date i.e. on 30.09.2021, the impugned notice has been issued. The counsel for the respondents submitted that the petitioners ought to have approached the authority first by bringing to the notice of the authority about the filing of the appeal. The court observed that they are not inclined to entertain the writ petition as the petitioners have already filed an appeal and the petitioners have approached this Court without approaching the appellate authority or even the authority who has issued the impugned garnishee notice.
Held that:- The Hon’ble High Court granted liberty to the petitioners to move the authority who has issued the notice and pray for recall of the same and if the petitioners approach the appellate authority for expeditious disposal of the appeal, the same will be taken up on an early date. .
This writ petition is disposed of with a liberty to the petitioners to move the authority who has issued the garnishee notice and pray for recall of the garnishee notice. It will also be open to the petitioners to approach the appellate authority for expeditious disposal of appeal.
Section 79 of the CGST Act — Recovery Notice –- The petitioner challenged the Notice dated 30.09.2021 issued under Section 79 of the Act, whereby the respondent has frozen the bank account of the petitioners. The petitioner filed an appeal on 29.09.2021 against the Order-in- Original dated 18.12.2018 and immediately on the next date i.e. on 30.09.2021, the impugned notice has been issued. The counsel for the respondents submitted that the petitioners ought to have approached the authority first by bringing to the notice of the authority about the filing of the appeal. The court observed that they are not inclined to entertain the writ petition as the petitioners have already filed an appeal and the petitioners have approached this Court without approaching the appellate authority or even the authority who has issued the impugned garnishee notice.
Held that:- The Hon’ble High Court granted liberty to the petitioners to move the authority who has issued the notice and pray for recall of the same and if the petitioners approach the appellate authority for expeditious disposal of the appeal, the same will be taken up on an early date. .