TMI Blog2021 (5) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ani Power (Jharkhand) Ltd. (SEZ Unit) dated 15.01.2021 as contained in Annexure-15 for an amount of ₹ 85,65,368.24 and this particular notice was issued inclusive of the amount arising out of summary order dated 13.10.2020. The said notice has been challenged by way of an interlocutory application being I.A. No. 601/2021. 6. It has also been brought on record, by filing a rejoinder to the counter-affidavit of the respondent no. 2, that another appeal has been filed on 02.03.2021 whose provisional acknowledgement for submission of form of appeal has been annexed as Annexure-R8 series with a pre-deposit of amount of ₹ 02,10,703/-. 7. It has been submitted by the learned counsel for the petitioner that for the entire amount w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not been followed and for this affidavit is required to be filed. However, during the course of argument, it is further not in dispute that the appeal filed on 09.01.2021 has not yet been dismissed on account of any non-compliance on the part of the petitioner. So far as the appeal filed on 02.03.2021 is concerned, the learned counsel for the State has submitted that the same is under consideration and the petitioner has taken time and the matter has been adjourned and admittedly, the required amount as per the provisions of Section 107(6) has been deposited. 10. Considering the aforesaid facts and circumstances of the case and in view of the specific provision of sub-Sections 6 7 of Section 107 of the JGST Act and in view of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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