https://www.taxtmi.com/caselaws?id=399927 Interim protection was granted against a garnishee notice because the statutory appeal period against the assessment order had not yet expired and the recovery step was taken before the time allowed to explain the discrepancies had run out. The court noted that an appeal lay under Section 117 of the Central Goods and Services Tax Act, 2017, with three months available, and that a scrutiny notice had given time until 27.08.2020 for explanations. On these facts, a prima facie case for staying the garnishee notice was made out, and its operation was stayed for two days. en-us Tue, 01 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399927 Interim protection was granted against a garnishee notice because the statutory appeal period against the assessment order had not yet expired and the recovery step was taken before the time allowed to explain the discrepancies had run out. The court noted that an appeal lay under Section 117 of the Central Goods and Services Tax Act, 2017, with three months available, and that a scrutiny notice had given time until 27.08.2020 for explanations. On these facts, a prima facie case for staying the garnishee notice was made out, and its operation was stayed for two days. Case-Laws GST Tue, 01 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399927