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TMI Blog2022 (3) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... rcive steps for realizing the amount in question through the garnishee notice from the petitioner s bank Punjab National Bank. Learned counsel for the respondents-State seeks short time to file a counter affidavit - As prayed for by Mr. Rahul Saboo, learned S.C.-I, list the matter on 22nd March 2022. Counter affidavit be filed by 21st March 2022. - W.P.(T) No. 985 of 2022 - - - Dated:- 14-3-2022 - Hon ble Mr. Justice Aparesh Kumar Singh Hon ble Mr. Justice Deepak Roshan For the Petitioner : M/s. Kartik Kurmy, Nitin Kr. Pasari Sidhi Jalan, Naveen Toppo, Advs For the State : Mr. Rahul Saboo, S.C.-I ORDER Learned counsel for the petitioner Mr. Kartik Kurmy submits that upon scrutiny of the petitioner s return for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under Section 39 for the month of September following the end of the financial year to which such invoice or the date of invoice relating to such debit note pertains or the date of furnishing of the relevant annual return, whichever is earlier. Petitioner also cited a number of judgments in his support. In respect of the levy of the interest a plea was taken that no rules have been prescribed for computation thereof in absence of which it is unworkable. A plea has been taken that levy of interest would start only after adjudication of the demand as the noticee has disputed the liability. Further penalty under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... render the bank to be a defaulter in respect of the amount specified in the notice and face consequences as per the Act and Rules. Learned counsel for the petitioner has relied upon the judgment of a Coordinate Bench of this Court of which one of us (Deepak Roshan, J) was a Member, Mahadeo Construction Company Vrs. Union of India Ors. W.P.(T) No.3517 of 2019 judgment dated 21st April 2020. He submits that this Court has held that in the event the assesse disputes the leviability of interest, no recovery proceeding under Section 79 of the Act can be initiated for recovery of the interest amount without any initiation of any adjudication proceedings. A perusal of the adjudication order dated 1st November 2021 would itself show that no sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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