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2020 (10) TMI 901 - HC - GSTValidity of Garnishee Notice - principles of natural justice - violative of Articles 14 and 19(1)(g) and 265 of Constitution of India or not - HELD THAT:- As seen from the record, prima facie, it appears that even before the statutory period of limitation for filing an appeal has expired, garnishee notice dated 26.08.2020 came to be passed for recovery of tax for the period from January, 2020 to June, 2020; January, 2019 to December, 2019. It is to be noted here that against the assessment order dated 13.08.2020, an appeal lies under section 117 of the central Goods and Service tax Act and the time prescribed for filing the appeal is three months. Even before the expiry of the said period, the Garnishee notice came to be passed. Insofar as the period of recovery from January, 2019 to December, 2019 is concerned, it appears form the record that notice was given on 28.07.2020 intimating the discrepancies in the Returns after scrutiny and the petitioner has to furnish reasons for the discrepancies on or before 27.08.2020. but, though the time expires on 27.08.2020 garnishee Notice came to be passed on 26.08.2020. List the matter on 02.09.2020.
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