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Issues: Whether the petitioner should be relegated to the appellate remedy against the order-in-original and the rejection of benefit under Section 128A, and whether coercive action pursuant to the garnishee notice should be kept in abeyance for the period granted to file the appeal.
Outcome: The writ petition was disposed of with liberty to approach the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and no coercive steps were to be taken for that period.