Garnishee recovery stayed pending further hearing on GST demand challenge and adjudication process

Interim coercive recovery under a garnishee notice was restrained pending further consideration of the GST demand challenge and the adjudication process. The HC directed filing of the counter affidavit and fixed the matter for further hearing, while no coercive steps were to be taken against the petitioner in the meantime. The order reflects provisional protection against recovery action until the Court can examine the challenge in fuller detail.

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Issues: Whether the interim coercive recovery pursuant to the garnishee notice should be stayed pending filing of the counter affidavit, and whether the petitioner's challenge to the GST demand and adjudication process raised issues requiring further consideration.

Outcome: Counter affidavit was directed to be filed, further hearing was fixed, and no coercive steps were to be taken against the petitioner pursuant to the garnishee notice in the meantime.

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