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2022 (6) TMI 604 - HC - GSTRecovery of Government dues - alleged dues towards Central Goods and Services Tax without giving the benefit of Input Tax Credit, admissible to the Petitioner - Section 79 of the CGST Act - HELD THAT:- The original cause of action raised by the writ petitioner and also the subsequent development brought on record through the supplementary affidavit filed on 08.06.2022, has been noted. Upon deposit of 10% of the disputed tax amount during pendency of two appeals preferred by the petitioner, recovery of any remaining balance is deemed to have to been stayed in view of Section 107 Sub-section (6) and (7) of CGST Act, 2017. The impugned Garnishee proceeding therefore, cannot be given effect to and in fact has become infructuous. Any fresh demand arising out of the decision of the Appellate Authority can be realized by issuance of GST APL-04. As such, there is no purpose in keeping the writ petition pending. Application disposed off.
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