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<h1>Government Agency Faces Garnishee Order Dismissal, Granted Two-Week Appeal Window with Rs. 1 Lakh Cost Condition</h1> HC of Calcutta dismissed writ petition challenging garnishee order against government agency. Court noted significant procedural delays and granted ... Garnishee order - long delay of about more than a year in filing these writ petitions and time to file appeals against the adjudication orders have also expired long back - HELD THAT:- In view of the fact that the impugned orders of garnishee arise out of the adjudication orders which are appealable under the statute, no relief can be granted to the petitioner except granting liberty to the petitioner to file appeals against the impugned orders in original /adjudication order in accordance with law by making pre-deposit in each appeal on condition that petitioner shall pay a cost of Rs. 1 lakh in each appeal for inordinate delay in approaching this writ court and by making a long delay after the statutory period of filing the appeal. The appeal should be filed by the petitioner within two weeks from date of complying the statutory formalities as well as by making payment of cost of the WBGST authority concerned within the time stipulated herein. The petition is disposed off. Issues: Impugned garnishee order, Delay in filing writ petitions, Non-payment by Government agency, Compliance of formalitiesThe High Court of Calcutta heard a writ petition challenging an impugned garnishee order passed in September 2022. The petitioner, a contractor for the West Bengal State Rural Development Agency, claimed that a substantial amount was due to them from the agency, but the GST authority had attached these dues instead of the petitioner's bank account. The petitioner also alleged that despite previous court orders directing payment by the government agency, no payment had been made, even after contempt proceedings were initiated. The advocate for the State agency argued that the petitioner had not followed the proper procedures for submitting claims against the agency in previous matters as directed by the court.The Court noted a significant delay of over a year in filing the writ petitions, with the statutory period for filing appeals against the adjudication orders having long expired. Despite the petitioner's arguments and the issues raised regarding non-payment and compliance, the Court declined to grant immediate relief. Instead, the Court granted the petitioner liberty to file appeals against the impugned orders, with a condition that a cost of Rs. 1 lakh be paid in each appeal due to the delay in approaching the court. The appeals were to be filed within two weeks of complying with statutory formalities and making the required payment. If these conditions were met, the appellate authority would entertain the appeals and stay the impugned garnishee orders until the appeals were decided on their merits.The Court clarified that the delay in the case was considered in light of exceptional circumstances. Consequently, the writ petitions were disposed of, with the specified directions and observations provided for the petitioner to pursue their appeals in accordance with the law.