Sri Ram Construction Vs Union Of India
Date: June 9, 2022
Court: High Court
Bench: Jharkhand
Type: Writ Petition
Judge(s)/Member(s): Aparesh Kumar Singh, Deepak Roshan
Subject Matter
Garnishee proceeding becomes infructuous during pendency of appeals
Summary
Upon deposit of 10% of the disputed tax amount during pendency of two appeals preferred by the petitioner, recovery of any remaining balance is deemed to have to been stayed in view of Section 107 Sub-section (6) and (7) of CGST Act, 2017 . The impug…
Heard learned counsel for the parties. 2. Writ petition was preferred for the following relief (s). i. For issuance of an appropriate writ/order/direction for quashing/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 carry…