Interim stay against GST garnishee notices was declined while the writ challenge awaited counter affidavit.

Writ petitions challenged adjudication orders under the Jharkhand Goods and Services Tax Act, 2017, together with garnishee notices issued for recovery. The Court considered only whether interim protection should be granted pending the State's counter affidavit, and no final view was taken on the legality of the notices or the tax demand. Interim stay was declined, so the recovery-related notices and adjudication proceedings were not stayed at that stage.

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Issues: Whether interim stay should be granted against the garnishee notices and the adjudication proceedings pending filing of counter affidavit.

Analysis: The writ petitions challenged adjudication orders passed under the Jharkhand Goods and Services Tax Act, 2017, and the connected garnishee notices issued in aid of recovery. At the interim stage, the Court considered the request for stay and the State's prayer for time to file counter affidavit. No final adjudication was made on the legality of the notices or the merits of the tax demand.

Conclusion: Interim stay was declined.

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