https://www.taxtmi.com/caselaws?id=423763 The HC held that recovery proceedings for Central Goods and Services Tax became infructuous after petitioner deposited 10% of disputed tax amount during pendency of two appeals. Under Section 107(6) and (7) of CGST Act 2017, recovery of remaining balance was deemed stayed. The impugned garnishee proceedings could not be given effect to and became redundant. Any fresh demand arising from Appellate Authority's decision could be realized through GST APL-04 issuance. The writ petition was disposed of as it served no further purpose. en-us Thu, 09 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423763 The HC held that recovery proceedings for Central Goods and Services Tax became infructuous after petitioner deposited 10% of disputed tax amount during pendency of two appeals. Under Section 107(6) and (7) of CGST Act 2017, recovery of remaining balance was deemed stayed. The impugned garnishee proceedings could not be given effect to and became redundant. Any fresh demand arising from Appellate Authority's decision could be realized through GST APL-04 issuance. The writ petition was disposed of as it served no further purpose. Case-Laws GST Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423763