Section 79, 83 of the CGST Act, 2017 — Attachment of Immovable property --The petitioner sought quashing of the attachment order in respect of attachment of debtors and immovable property of the petitioner. The counsel for the petitioner submitted that the petitioner has filed statutory appeals with regard to assessment years, 2019-20, 2020-21 and 2021-22 and deposited as per Section 107(6) and in terms of Section 107(7), the recovery proceedings for the balance amount shall be deemed to be stayed.

Held that:- The Hon’ble High Court directed that in case the petitioner clears the entire amount due for the assessment years, 2017-18 and 2018-19, within ten days and in case the petitioner has also made the pre-deposit under Section 107(6), vis-à-vis, assessment year, 2021-22, then the attachment order of the immovable property of the petitioner as well as attachment of the debtors shall be revoked forthwith by the respondents.