2022 (3) TMI 489

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....ts: Mr.TNC.Kaushik, Government Advocate ORDER Mr.TNC.Kaushik, learned Government Advocate accepts notice for R1 and is armed with instructions to proceed with the matter. In the light of the order that I propose to pass in this Writ Petition, no notice is necessary to be issued to R2. Hence, by consent of the learned counsel for the petitioner and the learned Government Advocate for R1, this Wr....

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....is the petitioner's case that Section 107 of the the SGST Act provides that upon filing of a valid appeal along with the statutory pre-deposit, there shall be an automatic stay of all further recovery proceedings. Thus, according to the petitioner, the attachment of bank account should be lifted forthwith. In fact, the petitioner has sought the very same relief under representation dated 16.07....