Calcutta HC Stayed Garnishee Order Passed for Recovery of Interest Before Expiry of 3 Months of Filing the Appeal
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 1 August, 2023
Latest from Taxmann
Case Details: Liakhat Ali Mallick v. State of West Bengal - [2023] 152 taxmann.com 701 (Calcutta)
Judiciary and Counsel Details
-
- Md. Nizamuddin, J.
- Avra Mazumder, Suman Bhowmik & Samrat Das for the Petitioner.
- A. Ray, D. Ghosh, N. Chatterjee & D. Sahu for the Respondent.
Facts of the Case
In the present petition, the petitioner challenged the garnishee notice issued by the department for recovery of the interest demand arising out of the adjudication order in original. It was contended that he has filed the appeal against the order and the department had taken such harsh steps for recovery of interest before the expiry of three months of filing the appeal.
High Court Held
The Honorable High Court noted that the Adjudicating Authority had taken steps for recovery through garnishee order after recording reasons by taking recourse to proviso Section 78 of the CGST Act. Since, the petitioner has already field appeal and paid part of interest, the Court directed to stay the impugned garnishee order if the petitioner would pay 20% of the interest due.
The Court also directed the Appellate Authority to dispose of the appeal expeditiously and preferably within six weeks from the date of communication of this order.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
