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GST - Highlights / Catch Notes

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Garnishee order - long delay of about more than a year in filing ...

Case Laws     GST

May 1, 2024

Garnishee order - long delay of about more than a year in filing these writ petitions - The High Court acknowledged the substantial delay in filing the writ petitions. Despite the petitioner's argument that the impugned orders of garnishee were appealable under statute, the Court emphasized the importance of adhering to statutory timelines. Consequently, the Court was disinclined to grant relief to the petitioner due to the inordinate delay. Instead, the Court denied relief to the petitioner but allowed them to file appeals under certain conditions. These conditions included making a pre-deposit in each appeal, paying a cost of Rs. 1 lakh for delays.

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