The petitioners had approached the Court without approaching the appellate authority or even the authority who has issued the impugned garnishee notice. The Hon’ble High Court of Jharkhand before The Hon’ble Mr. Justice Aparesh Kumar Singh and The Hon’ble Mrs. Justice Anubha Rawat Choudhary in the matter of Global Construction and Anr Vs. Union of India and Ors [W.P.(T) No. 4329 of 2021].
The facts of the case were related to a garnishee notice which was issued under Section 79 of the Central Goods & Services Tax Act, 2017 on 30.09.2021, was challenged by the petitioner by filing the present writ petition. It was submitted that the bank accounts of the petitioners were frozen by respondent 4. The counsel representing the respondents objected to the maintainability of the Writ Petition. The counsel also submitted that the petitioners should have approached the authorities for expeditious disposal of the appeal. Moreover, due to such a stage of the appeal, the present writ petition was not supposed to be entertained.
The Hon’ble Court stated that the writ petition was disposed of with the liberty to pray for recall of the garnishee notice from the issuer of the garnishee notice. It was open to the petitioner to approach the appellate authority for expeditious disposal of the appeal.
Considering all the facts and submissions, The Hon’ble Court ruled out that “It is made clear that we have not gone into the merit or otherwise of the present petition and the authorities shall proceed as per the provisions of law… I.A. No. 6165 of 2021 is also closed.”
Judgment reviewed by Bipasha Kundu