2023 (4) TMI 1266

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..... uch 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. 24,74,434/- within seven .....

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..... step for recovery of the interest demand arising out of the adjudication order in original against which according to the petitioner he has filed the appeal and paid the part of the interest and the interest due is Rs.24,74,434/-. The main ground of challenge of the impugned garnishee order, by Mr. Mazumder, learned Advocate appearing for the petitioner is that before the expiry of three months of .....

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..... . Mazumder, learned Advocate appearing for the petitioner submits that before forming opinion or reasons for taking recourse to proviso Section 78 of the aforesaid Act, the Adjudicating Authority had already taken steps for recovery, which is not fully correct since the impugned garnishee order has been issued on the very same date i.e. on 13th February, 2023, when the reasons for recovery by taki .....

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