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TMI Blog2022 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ef: i. "For issuance of an appropriate writ/ order/ direction including writ of certiorari for quashing/setting aside notice dated 14.12.2020 issued in FORM GST DRC-13 by Respondent No.2 (Annexure-8) wherein without following due procedure and without giving any intimation to the petitioner, under Section 79(1) (C) of the Jharkhand Goods and Services Tax Act, 2017 (hereinafter referred as "JGST Act, 2017" for short), the Petitioner's Bank, namely Andhra Bank, Branch- Jagatpura, Jaipur, Rajasthan through Bank Account No.264311100000715 has been directed to pay the GST amounting to Rs. 3814026.24 allegedly due against the petitioner pursuant to the Summary of the Order in Form GST DRC-07 dated 13.10.2020, as being wholly arbitrary and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 been filed challenging the notice dated 14.12.2020 issued in FORM GST DRC - 13 by respondent No.-2, whereby the petitioner's banker, namely, Andhra Bank, Branch-Jagatpura, Jaipur, Rajasthan has been directed to pay the GST amounting to Rs. 38,14,026.24 being the dues against the petitioner pursuant to the summary of the order in FORM GST DRC - 07 dated 13.10.2020. As per the writ petition itself, it has been stated that an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining amount under sub-section 7 of section 107 of JGST Act. The learned 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 affidavit indicating that the said appeal has been filed within the period of limitation on 09.01.2021. The learned counsel submits that accordingly the statement made in the counter-affidavit filed by the State is not correct. 9. Learned counsel for the State, on the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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. 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 contained in Annexure-15 of the interlocutory application being I.A. 601/2021 are stayed till the next date. 12. The learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeal), Santhal Pargana Division, Dumka to the supplementary affidavit as Annexure-17 series. The relevant parts of the orders are quoted hereunder: 5. Learned counsel for the petitioner submits that writ petition may be disposed of since no demand notice survives under GST DRC-07 in view of the appellate orders passed in favour of the petitioner. 6. Learned counsel for the respondent State submits that writ petition has become infructuous in view of passing of the appellate orders annulling the demand notice under GST DRC-07. Therefore, the question of recovery pursuant to the garnishee notice under GST DRC-13 dated 14.2.2020 and 15.01.2021 does not arise. 7. We have taken note of the subsequent developments that have taken duri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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