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TMI Blog2021 (4) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... ief facts of the case are that initially the appellant applied two rebate claims before the adjudicating authority which were initially denied but on appeal before the Ld. Commissioner (Appeals), the rebate claims were sanctioned. Against those orders, revenue preferred appeals before the revisionary authority, who dismiss the appeals filed by the Revenue. Therefore, the amount was recoverable from the department by the appellant. Instead of giving the said amount to the appellant, the revenue adjusted the same and a letter was issued to the appellant to pay interest for the period September 2017 for GST paid lately by the appellant. The appellant replied thereof saying that the interest is not payable by the appellant. Therefore, the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked. 8. Section 11A of the CEA, 1944 is a machinery provision which provide how to recover the interest and for the said recovery, a show cause notice is required to be issued to the assessee which is missing in this case. Therefore, the provision of Section 11A of the CEA, 1944 are not applicable in the facts of the case. 9. With regard to invocation of Section 79 of CGST Act, 2017, the Hon'ble Bombay High Court in the case of M/s New India Civil Erectors Pvt. Ltd. (supra) has observed as under:- "21. In other words, before proceeding to recover the amount by issuing garnishee notice under Section 87 (b) (i) the amount has to be first determined and quantified and thereafter not paid by the person required to make the payment as per la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings either under Section 73 or 74 of the Act for adjudication of the liability of interest. 22. The next issue for adjudication in the instant writ application is as to whether garnishee proceedings under Section 79 of the CGST Act can be initiated for recovery of interest without adjudicating the liability of interest, when the same is admittedly disputed by the assessee. Section 79 of the CGST Act empowers the authorities to initiate garnishee proceedings for recovery of tax where "any amount payable by a person to the Government under any of the provisions of the Act and Rules made thereunder is not paid." 11. Admittedly, in the case in hand, the appellant has disputed the interest liability and the same has not been adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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