9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 576 - HC - GSTValidity of Garnishee Notice - before the expiry of three months of filing the appeal such harsh steps for recovery of interest has been taken under Section 78 of the WBGST Act, 2017 - HELD THAT - Without going into the merits and legality of the recorded reasons for taking recourse to proviso to Section 78 of the Act during the pendency of the appeal, the impugned garnishee order is stayed, if the petitioner pays 20% of the interest due amounting to Rs. 31,58,936/- within seven days from date and further the Appellate Authority concerned is directed to dispose of the appeal in question expeditiously and preferably within six weeks from the date of communication of this order and further recovery of the due in question will depend upon the final outcome of the appeal and in the mode and manner as prescribed under the law. Petition disposed off.
Issues involved: Challenge to garnishee notice u/s 78 of WBGST Act, 2017 before expiry of 90 days of filing appeal.
Summary: The petitioner challenged an impugned garnishee notice dated 13th February, 2023, seeking recovery of interest demand arising from an adjudication order in original, against which the petitioner had filed an appeal. The main contention was that such recovery steps were taken prematurely u/s 78 of the WBGST Act, 2017. The Additional Government Pleader defended the action, citing the proviso to Section 78 allowing recovery before the expiry of the 90-day appeal period. The Adjudicating Authority's reasons for invoking the proviso were examined, with the court noting that the garnishee order was issued on the same date as the reasons were recorded. The court decided to stay the garnishee order on the condition that the petitioner pays 20% of the interest due within seven days. The Appellate Authority was directed to expedite the appeal process within six weeks, with the final recovery depending on the appeal outcome and as per legal provisions. This writ petition, numbered WPA 7454 of 2023, was disposed of with the above observations and directions.
|
