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This Court stayed the operation of the Garnishee Notice

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. This court on 01.09.2020 has stayed the operation of the notice dated 26.8.2020 for a period of two days, for the reason that even before the expiry of the appeal time, a notice for attachment came to be issued. The petitioner for the tax period from February, 2018 to December, 2018 submitted that the authority has no power to order payment of penalty. The respondent submitted that without filing an appeal against the assessment order, filing writ petition is incorrect. The court observed that even before the expiry of the time granted for filing an appeal for the assessment, Notice came to be issued. Held that:- The Hon’ble High Court stayed the order dated 26.8.2020 subject to the petitioner depositing Rs. 2,50,00,000/- within a period of three (3) weeks, in default, the stay shall stand vacated. List on 24.09.2020.
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