Calcutta HC Stayed Garnishee Order Passed for Recovery of Interest Before Expiry of 3 Months of Filing the Appeal
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- Last Updated on 1 August, 2023
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Case Details: Liakhat Ali Mallick v. State of West Bengal - [2023] 152 taxmann.com 701 (Calcutta)
Judiciary and Counsel Details
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- 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.
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