2026 (8) TMI 77

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....he Respondent - State: Mr Jyoti Chavan, Addl. GP,. ORDER (PER : ADVAIT M. SETHNA, J.) :- 1. This Petition is filed under Article 226 of the Constitution of India. The Petitioner has primarily assailed the notice dated 13th February 2026 issued by the Respondent No. 3 under section 79(1)(c) of the MGST Act, 2017, in Form GST DRC-13 issued under Rule 145(1) of the MGST Rules, 2017 ("Impugned R....

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....given to the Petitioner prior to the issuance of the Impugned Recovery Notice. Considering the fact that Impugned Recovery Notice was in the nature of Garnishee Notice, it entails serious civil consequences for the Petitioner. The manner in which the Impugned Recovery Notice is issued has therefore caused serious prejudice to the Petitioner. Moreover, the Respondent No. 3 has acted in contraventio....

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....ecovery Notice was issued by the Respondent No. 3 without considering the representations/ replies dated 7th January 2026 of the Petitioner, which was on record. 9. We find merit in the submissions of Mr. Shah to the extent that before issuance of the Garnishee Notice which is the Impugned Recovery Notice in the given case, it was necessary to adjudicate the claims prior to such initiation of r....

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....n accordance with law. (ii) All rival contentions of the parties are kept open to be urged before the Respondent No. 3. Needless to clarify that we have not expressed any opinion on merits of the Petition. (iii) The above exercise including passing of the reasoned order upon adjudication by the Respondent No. 3 shall be completed within a period of three months from the date of u....