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GST - Highlights / Catch Notes

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Validity of garnishee notice issued u/s 79 of CGST Act - the ...


Court Allows Petitioners to Challenge Garnishee Notice Freezing Bank Account u/s 79 of CGST Act.

November 11, 2021

Case Laws     GST     HC

Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - this writ petition is disposed of with a liberty to the petitioners to move the authority who has issued the garnishee notice and pray for recall of the garnishee notice. It will also be open to the petitioners to approach the appellate authority for expeditious disposal of appeal. - HC

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