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    <title>2021 (11) TMI 355 - JHARKHAND HIGH COURT</title>
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    <description>The High Court declined to entertain the writ petition challenging a garnishee Notice under Section 79 of the CGST Act, 2017, as the petitioners had already filed an appeal but had not approached the appellate authority or the authority issuing the notice. The Court granted the petitioners liberty to request the recall of the notice from the issuing authority and seek expeditious disposal of the appeal from the appellate authority. Emphasizing that it did not assess the merits, the Court directed the authorities to proceed in accordance with the law, underscoring the need for adherence to legal procedures.</description>
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    <pubDate>Wed, 03 Nov 2021 00:00:00 +0530</pubDate>
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      <description>The High Court declined to entertain the writ petition challenging a garnishee Notice under Section 79 of the CGST Act, 2017, as the petitioners had already filed an appeal but had not approached the appellate authority or the authority issuing the notice. The Court granted the petitioners liberty to request the recall of the notice from the issuing authority and seek expeditious disposal of the appeal from the appellate authority. Emphasizing that it did not assess the merits, the Court directed the authorities to proceed in accordance with the law, underscoring the need for adherence to legal procedures.</description>
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