9911796707
TMI Blog2022 (6) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ted tax amount during pendency of two appeals preferred by the petitioner, recovery of any remaining balance is deemed to have to been stayed in view of Section 107 Sub-section (6) and (7) of CGST Act, 2017. The impugned Garnishee proceeding therefore, cannot be given effect to and in fact has become infructuous. Any fresh demand arising out of the decision of the Appellate Authority can be realized by issuance of GST APL-04. As such, there is no purpose in keeping the writ petition pending. Application disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,14,93,646.91, keeping in view all mitigating factors pertaining to the Petitioner including its financial condition and the widespread COVID-19 virus in the country. iv. For issuance of any other appropriate writ(s), order(s), and/ or direction(s), as Your Lordships may deem fit and proper in the facts and circumstances of this case in the interest of justice. 3. Upon hearing the learned counsel for the parties, vide order dated 21.01.2021, interim relief was granted in favour of the petitioner on deposit of amount of Rs. 20.00 lakhs within a period of ten days. An affidavit showing deposit of the amount of Rs. 20.00 lakhs was filed and taken note of in the order dated 03.02.2021, For easy reference, order dated 21.01.2021 is extract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication, the claim of ITC to the tune of Rs. 3.04 Crores cannot be denied. Learned counsel for the petitioner has also referred to CBIC circular at Annexure-15 dated 03.04.2020 which is to the following effect: "G.S.R...........(E)-In exercise of the powers conferred by section 168A of the Central Goods and Services Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government , on the recommendations of the Council, hereby notifies, as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020 the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020. 2. This notification shall come into force with effect from the 20th day of March, 2020." 2. Time limit for completion or compliances has been extended further up to 30.11.2020 vide CBIC Circular dated 01.09.2020 at page 259. Petitioner on his own bonafide has deposited Rs. 15 lacs towards aforesaid tax dues. However, due to Covid-19 situation and on account of the garnishee notice, his business is at a stand still. 3. It is submitted that respondents were allowed short time to be ready with instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner may also file rejoinder, if any thereto, well in advance before the next date. 4. Meanwhile, two separate adjudication orders were passed in respect of the subject matter of the dispute in the writ petition being Order No. 07/GST/RSD/2021-22 dated 09.02.2022 and Order No. 08/GST/RSD/2021-22 dated 16.02.2022. Petitioner has filed two appeals and deposited 10% of the amount of demand in terms of section 107 of CGST Act, 2017. Statement to that effect has been made at para-6 of the supplementary affidavit dated 08.06.2022. Appeals are numbered as CGST (A)-21/RAN/22-23 and CGST (A)-26/RAN/22-23. On deposit of 10% of the amount of demand in terms of section 107 Sub-section (6) & (7) of CGST Act, 2017, recovery of the balance amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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