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2021 (5) TMI 618 - HC - GSTRecovery of GST while the appeal is pending - requirement with the pre-deposit - section 107 (7) of JGST Act - HELD THAT:- In view of the specific provision of sub-Sections 6 & 7 of Section 107 of the JGST Act and in view of the admitted position that the subsequent garnishee notices dated 15.01.2021 covers both the appeals filed by the petitioner, this Court is of the view that on account of pre-deposit which has been made by the petitioner at appellate stage read with the mandate of section 107 (7) of JGST Act, the petitioner deserves an interim protection. The counsel for the State may seek instructions and file response to the affidavit dated 24.03.2021 and also give appropriate explanation for the statement made in the counter-affidavit filed on behalf of respondent No.-2 which prima-facie appears to be incorrect, in view of the affidavit dated 24.03.2021 filed by GSTN. The operation, implementation and execution of the impugned garnishee notice dated 14.12.2020 issued in FORM GST DRC – 13 to the petitioner’s banker, namely, Andhra Bank, Branch-Jagatpura, Jaipur, Rajasthan as well as the impugned garnishee notice dated 15.01.2021 issued in FORM GST DRC – 13 to third party, namely, M/s. Adani Power (Jharkhand) Ltd. (SEZ Unit) as contained in Annexure-15 of the interlocutory application being I.A. 601/2021 are stayed till the next date. The matter is adjourned and is directed to be posted on 19.04.2021.
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