2022 (6) TMI 275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2017" for short), the Petitioner's Bank, namely Andhra Bank, Branch- Jagatpura, Jaipur, Rajasthan through Bank Account No.264311100000715 has been directed to pay the GST amounting to Rs. 3814026.24 allegedly due against the petitioner pursuant to the Summary of the Order in Form GST DRC-07 dated 13.10.2020, as being wholly arbitrary and illegal especially in view of the fact that application for rectification of summary of order dated 13.10.2020 as well as appeal of the petitioner is still pending before the Respondents; ii. For issuance of any other appropriate writ(s)/order(s)/ direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of the case." 2. Thereafter, an interlocutory application being I.A. No. 601 of 2021 was preferred seeking amendment due to subsequent developments. Petitioner sought addition of further prayer as sub para 3 under para 1 to the following effect: iii. "For issuance of further appropriate writ/order/direction including writ of certiorari for quashing/setting aside notice dated 15.01.2021 issued in Form GST DRC-13 by Respondent No.2 wherein without following due procedure and without giving any inti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re-deposit of amount of Rs. 02,10,703/-. 7. It has been submitted by the learned counsel for the petitioner that for the entire amount which is covered by the notice of attachment dated 15.01.2021, appeals have been filed and provisional acknowledgements have been issued and the appeals were filed within the stipulated timeframe as prescribed under Section 107 of JGST Act. He has referred to the provision of sub-Sections 6 & 7 of Section 107 thereof to submit that once deposit as per sub-section 6 has been made, there is automatic stay of the remaining amount under sub-section 7 of section 107 of JGST Act. The learned counsel has accordingly submitted that in view of the aforesaid provisions of law, garnishee notices which are impugned in the present proceedings may be stayed. 8. The learned counsel further submits that initially in the counter-affidavit filed by the State, it was mentioned that the petitioner had not filed any appeal against the summary of order dated 13.10.2020, but GSTN has filed an affidavit indicating that the said appeal has been filed within the period of limitation on 09.01.2021. The learned counsel submits that accordingly the statement m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sel for the state is allowed time till 15.04.2021 to file supplementary counter-affidavit in response to the affidavit dated 24.03.2021 filed by GSTN. 13. The matter is adjourned and is directed to be posted on 19.04.2021." By the order dated 25.03.2021 the operation, implementation and execution of the impugned garnishee notice dated 14.12.2020 issued in FORM GST DRC - 13 to the petitioner's banker, namely, Andhra Bank, Branch-Jagatpura, Jaipur, Rajasthan as well as the impugned garnishee notice dated 15.01.2021 issued in FORM GST DRC - 13 to third party, namely, M/s. Adani Power (Jharkhand) Ltd. (SEZ Unit) as contained in Annexure-15 of the interlocutory application being I.A. 601/2021 was stayed till the next date. 4. Thereafter when the matter was taken up on 23.03.2022, learned counsel for the petitioner Mr. Hardik Vora submitted that both the appeals have been decided in favour of the petitioner under Section 107 of the JGST Act, 2017 upon adjudication. Both the appellate orders have been brought on record by way of supplementary affidavit dated 01.04.2022 with copy to the respondent's counsels. The two appeals being Appeal Case No. GAGST-03/20-21 and A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ार्थी के बयानों, एवं तर्कों को सुना तथा अवर न्यायालय द्वारा निर्गत आदेश की प्रमाणित प्रति का अनुशीलन किया तथा पाया कि आदेश झारखंड माल एवं सेवा कर अधिनियम 2017 तथा संगत नियमावली 2017 के अंतर्गत Rule 142 (5) के अधीन दिनांक 13.10.2020 को निर्गत प्रपत्र DRC 07 (मà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....धिवत नही पाये जाने के कारण दिनांक 13.10.2020 को निर्गत प्रपत्र DRE 07 ( मांग - वसूली प्रपत्र ) को निरस्त किया जाता है। APL-04 निर्गत करें। Appeal Case No. GAGST-02/2020-21 अंत में अपीलार्थी की और से उनके प्रतिनिधि ने पारित आदेश को निरस्त हुए निर्गत प्रपत्र DRC 07 ( माँग - वसूली प्रपत....