Petitioner is in the process of laying challenge to the adjudication order dated 12.12.2020. In those circumstances, Respondents ought not to have issued the Garnishee Notice upon the petitioner's Bank and the third party.
Section 79 of the CGST Act — Recovery of Tax –- The petitioner challenged notice dated 14.12.2020 issued upon the petitioner's bank relating to recovery of Rs. 38,14,026.24, though petitioner has already filed an appeal on 09.01.2020 against the adjudication order, as communicated through the Summary of Order in Form GST DRC-07 dated 13.10.2020. The petitioner has challenged another notice dated 15.01.2021 in Form GST DRC-13 upon the third party i.e. petitioner's debtor for realization of an amount of Rs. 85,65,368.24 due against the petitioner. The petitioner deposited mandatory deposit of 10% under section 107 of the Act. By virtue of deposit of 10% of the demand under section 107(6), recovery of the remaining outstanding demand remains stayed till the decision of the appeal. No notice in terms of section 78(4) have been issued for taking recourse of section 79(i)(c). The counsel for the Respondents sought time to file reply.
Held that:- The Hon’ble High Court listed the matter for 17.02.2021.
Petitioner is in the process of laying challenge to the adjudication order dated 12.12.2020. In those circumstances, Respondents ought not to have issued the Garnishee Notice upon the petitioner's Bank and the third party.
Section 79 of the CGST Act — Recovery of Tax –- The petitioner challenged notice dated 14.12.2020 issued upon the petitioner's bank relating to recovery of Rs. 38,14,026.24, though petitioner has already filed an appeal on 09.01.2020 against the adjudication order, as communicated through the Summary of Order in Form GST DRC-07 dated 13.10.2020. The petitioner has challenged another notice dated 15.01.2021 in Form GST DRC-13 upon the third party i.e. petitioner's debtor for realization of an amount of Rs. 85,65,368.24 due against the petitioner. The petitioner deposited mandatory deposit of 10% under section 107 of the Act. By virtue of deposit of 10% of the demand under section 107(6), recovery of the remaining outstanding demand remains stayed till the decision of the appeal. No notice in terms of section 78(4) have been issued for taking recourse of section 79(i)(c). The counsel for the Respondents sought time to file reply.
Held that:- The Hon’ble High Court listed the matter for 17.02.2021.