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2024 (5) TMI 41 - CALCUTTA HIGH COURTGarnishee order - long delay of about more than a year in filing these writ petitions and time to file appeals against the adjudication orders have also expired long back - HELD THAT:- In view of the fact that the impugned orders of garnishee arise out of the adjudication orders which are appelable under the statute, no relief can be granted to the petitioner except granting liberty to the petitioner to file appeals against the impugned orders in original /adjudication order in accordance with law by making pre-deposit in each appeal on condition that petitioner shall pay a cost of Rs. 1 lakh in each appeal for inordinate delay in approaching this writ court and by making a long delay after the statutory period of filing the appeal. The appeal should be filed by the petitioner within two weeks from date of complying the statutory formalities as well as by making payment of cost of the WBGST authority concerned within the time stipulated herein. The petition is disposed off.
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