2024 (8) TMI 508 - HC - GST

Challenge to garnishee order - seeking to refund of amounts appropriated from the petitioner s bank account pursuant to such garnishee order - HELD THAT - Since an appeal is pending before the appellate authority the entitlement of the petitioner to refund of the penalty amount is dependent on the petitioner succeeding in such appeal. Therefore at this juncture refund of such amount cannot be ordered. However by taking into account the fact that the entire tax liability was discharged and even the penalty amount was recovered by the respondent it is just and necessary that the appeal be disposed of expeditiously. The appellate authority is directed to dispose of the petitioner s appeal against the order dated 11-12-2023 within two months from the date of receipt of a copy of this order - Petition disposed off.

Summary

The High Court of Madras disposed of the writ petition seeking refund of amounts appropriated from petitioner's bank account through a garnishee order. The court directed the appellate authority to expedite the appeal process within two months. The penalty amount shall abide by the appeal outcome. The garnishee order is considered resolved, and the petitioner can operate the bank account freely. No costs were awarded.