AI Drafter 
TaxTMI 
TaxTMI 
2022 (6) TMI 604
X X X X Extracts X X X X
X X X X Extracts X X X X
....ashing/setting aside the Notice dated 24.07.2020 (Annexure-8) issued under Section 79 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as 'CGST Act' for short) by Respondent No.2, wherein without carrying out any adjudication process either under Section 73 or 74 of the CGST Act, garnishee notice has been issued to the Petitioner's Bankers for alleged recovery of Government dues amounting to Rs. 4,28.86,464/-. ii. For issuance of further appropriate writ/order/direction including Writ of Declaration, declaring that determination of the alleged dues towards Central Goods and Services Tax pertaining to the period July, 2017 to March, 2019 amounting to Rs. 4,28,86,464/- only on the basis of GSTR-1 Sta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e under Section 79 of the CGST Act, 2017 has been issued by respondent No. 2 for alleged recovery of government dues amounting to Rs. 4,28,86,464/- on 24.07.2020 (Annexure-8) upon petitioner's banker United Bank of India without any adjudication process under Section 73 and 74 of the Act. The alleged dues relate to Central Goods and Services Tax, pertaining to the period of July, 2017 to March, 2019 but has been computed only on the basis of one GSTR-1 statement without giving benefit of input tax credit admissible to the petitioner as claimed through GSTR-3B statement. Petitioner has a credit of ITC to the tune of Rs. 3,04,15,359/-. Petitioner admits tax liability of Rs. 1,14,53,646.91/-. Petitioner's admitted amount has been with....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended up to 30th day of June, 2020, including for the purposes of- (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above, or (b) filing of any appeal, rep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2021 on the interim prayer, but no categorical instructions have come forth in this regard or any affidavit has been filed. Petitioner is ready to pay the tax liability of Rs. 1.14 Crores in reasonable instalments pending any adjudication on the denial of his claim of ITC of 3.04 Crores. However, unilaterally such a claim of ITC cannot be denied. Petitioner further undertakes to deposit Rs. 15 lacs within ten days. He submits that the impugned notice may be stayed till filing of the counter affidavit so that the petitioner may not continue to suffer. 4. Learned counsel for the respondent CGST Mr. Amit Kumar submits that statement of facts have been received, but he 4 would require one week time to file counter affidavit. Learned co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt is deemed to have been stayed. 5. Learned counsel for the petitioner submits that upon disposal of the appeal, in case adjudication order is upheld or even modified, a fresh demand has to be raised in Form GST APL-04. Learned counsel therefore, submits that the impugned Garnishee notice has become infructuous and it cannot be given effect to in view of stay operating at the appellate stage. Therefore, the writ petition may be disposed of by holding as such. 6. Learned counsel for the Respondent CGST Mr. Amit Kumar does not dispute that upon filing of appeal and deposit of 10% of the disputed tax amount, recovery of any balance amount shall remain stayed till the appeal is decided. He also does not dispute that in such an event, Gar....