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2021 (2) TMI 626 - HC - GSTRecovery of outstanding demand - section 107(6) of J.G.S.T. Act, 2017 - part of amount involved in the main writ petition regarding which, petitioner has already preferred an appeal against the adjudication order and made deposit of 10% of the demand - HELD THAT - Let the matter appear on 17.02.2021 for consideration.
Issues:
Challenge to recovery notice issued to petitioner's bank, challenge to notice issued to petitioner's debtor, appeal against adjudication order, deposit made under section 107(6) of J.G.S.T. Act, 2017, time limit for filing appeal, issuance of Garnishee Notice, interim order request. Analysis: The petitioner, represented by Mr. Hardik Vora and Mr. Ranjeet Kushwaha, challenges a recovery notice dated 14.12.2020 directed at the petitioner's bank, Andhra Bank, seeking to recover an amount of ?38,14,026.24. The petitioner had already appealed against the adjudication order communicated through the Summary of Order in Form GST DRC-07 dated 13.10.2020 and had deposited 10% of the demand under section 107(6) of the J.G.S.T. Act, 2017. Additionally, an amendment application (I.A. No. 601/2021) was filed challenging another notice dated 15.01.2021 in Form GST DRC-13 served on the petitioner's debtor to recover ?85,65,368.24, which includes the amount contested in the main writ petition. The adjudication order pertains to the financial year 2018-19, and the petitioner is in the process of contesting it (para 2). Mr. Vora argues that the amount in the notice dated 15.01.2021 includes the sum contested in Annexure-8 of the main writ petition for which an appeal has been filed, and a deposit made. The deposit of 10% of the demand has stayed the recovery of the outstanding amount pending the appeal's decision. The deadline for appealing the adjudication order is three months, allowing the petitioner to file an appeal until 12.03.2021. Notably, no notice under section 78(4) has been issued for invoking section 79(i)(c) when issuing the notice in Form GST DRC-07. Given the ongoing challenge to the adjudication order, the Respondents should not have issued the Garnishee Notice to the petitioner's Bank and the third party (para 3). On the Respondents' side, Mr. Salona Mittal, A.C to G.A.-I, assures that replies to the main petition and the Interlocutory Application will be filed by 12.02.2021. The petitioner has requested an interim order, and the matter is scheduled for further consideration on 17.02.2021 (para 4-5).
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