9911796707
TMI Blog2021 (5) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... umar Yadav, G.A.-1 For the Resp.-GSTN : Mr. P.A.S. Pati, Advocate Heard Mr. Hardik Vora, learned counsel appearing on behalf of the petitioner along with Mr. Ranjeet Kushwaha, Advocate. 2. Heard Mr. Ashok Kumar Yadav, learned counsel appearing on behalf of the respondent-State. 3. Heard Mr. P.A.S. Pati, learned counsel appearing on behalf of the respondent-GSTN. 4. The present petition has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SEZ Unit) dated 15.01.2021 as contained in Annexure-15 for an amount of Rs. 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 respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel has accordingly submitted that in view of the aforesaid provisions of law, garnishee notices which are impugned in the present proceedings may be stayed. 8. The learned counsel further submits that initially in the counter-affidavit filed by the State, it was mentioned that the petitioner had not filed any appeal against the summary of order dated 13.10.2020, but GSTN has filed an affida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed 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 af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by GSTN. 11. Accordingly, 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 cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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