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TMI Blog2022 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... has succeeded before the appellate authority and demand notice itself stands set aside. The garnishee notice also therefore does not survive. As such the writ petition has become infructuous - Petition dismissed. - W.P.(T) No. 319 of 2021 - - - Dated:- 6-4-2022 - HON'BLE MR. JUSTICE APARESH KUMAR SINGH AND HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : M/s Hardik Vora, Ranjeet Kushwaha, Advocates For the Respondents : Mr. Salona Mittal, A.C. to G.A.-I : Mr. P.A.S. Pati, Advocate (for GSTN) Heard learned counsel for the parties. The writ petition was preferred with the following relief: i. For issuance of an appropriate writ/ order/ direction including writ of certiorari for quashing/setting aside notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 79(1)(c) of the JGST, the debtor of Petitioner's firm namely, Adani Power (Jharkhand) Ltd. (SEZ Unit) has been directed to pay the GST amounting to Rs.85,65,368.24 allegedly due against the petitioner pursuant to the Summary of the Order in Form GST DRC-07 dated 13.10.2020 and Form GST DRC-07 dated 12.12.2020, as being wholly arbitrary and illegal, especially in view of the fact that application for rectification of summary of order dated 12.12.2020 is still pending before the Respondents. 3. The matter was heard earlier on 25.03.2021. The order dated 25.03.2021 is extracted herein below: Heard Mr. Hardik Vora, learned counsel appearing on behalf of the petitioner along with Mr. Ranjeet Kushwaha, Advocate. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisional acknowledgement for submission of form of appeal has been annexed as Annexure-R8 series with a pre-deposit of amount of ₹ 02,10,703/-. 7. It has been submitted by the learned counsel for the petitioner that for the entire amount which is covered by the notice of attachment dated 15.01.2021, appeals have been filed and provisional acknowledgements have been issued and the appeals were filed within the stipulated timeframe as prescribed under Section 107 of JGST Act. He has referred to the provision of sub-Sections 6 7 of Section 107 thereof to submit that once deposit as per sub-section 6 has been made, there is automatic stay of the remaining amount under sub-section 7 of section 107 of JGST Act. The learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he required amount as per the provisions of Section 107(6) has been deposited. 10. Considering the aforesaid facts and circumstances of the case and in view of the specific provision of sub-Sections 6 7 of Section 107 of the JGST Act and in view of the admitted position that the subsequent garnishee notices dated 15.01.2021 covers both the appeals filed by the petitioner, this Court is of the view that on account of pre-deposit which has been made by the petitioner at appellate stage read with the mandate of section 107 (7) of JGST Act, the petitioner deserves an interim protection. The counsel for the State may seek instructions and file response to the affidavit dated 24.03.2021 and also give appropriate explanation for the stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner Mr. Hardik Vora submitted that both the appeals have been decided in favour of the petitioner under Section 107 of the JGST Act, 2017 upon adjudication. Both the appellate orders have been brought on record by way of supplementary affidavit dated 01.04.2022 with copy to the respondent's counsels. The two appeals being Appeal Case No. GAGST-03/20-21 and Appeal Case No. GAGST-02/2020-21 pertaining to the period 2018-19 and 2019-20 have been decided in favour of the petitioner vide orders dated 01.07.2021 and 19.04.2021 respectively. Petitioner has enclosed the copy of the appellate orders with consequential Form GST APL-04 passed by the learned Joint Commissioner (Appeal), Santhal Pargana Division, Dumka to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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